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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