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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Imposition of late filing fees - belated filing of ...


Late Filing Fees Imposed Without Malicious Intent; Revenue Satisfied with Sufficient Cause for Delay in Bills-of-Entry Filing.

May 10, 2019

Case Laws     Customs     AT

Imposition of late filing fees - belated filing of Bills-of-Entry - Clearly, no mala fide is found in the above developments by the Revenue and therefore, it can be safely assumed that the Revenue was otherwise satisfied with ‘sufficient cause’.

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