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Customs - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Levy of late fee charges - delay in filing the bill of entry - ...

Case Laws     Customs

July 20, 2021

Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have to be made in the shipping bill which has to be filed along with necessary documents by the new purchaser, the bill of entry could be filed only after some delay - the late fee imposed are not warranted - AT

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