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Customs - Highlights / Catch Notes

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Levy of late fee - late filing of Bill of Entry - after ...


Late Fee Levied for Bill of Entry Despite No Delay Caused by Appellants' Actions.

October 3, 2019

Case Laws     Customs     AT

Levy of late fee - late filing of Bill of Entry - after obtaining the order of cancellation of earlier Bill of Entry, the new Bill of Entry has been filed within three days - From the facts it cannot be said that the appellants herein has committed any act or omission in causing delay in filing the Bill of Entry.

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