2026-VIL-1051-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Waiver of late fee for delayed filing of supplementary Bills of Entry - Whether late fee is imposable for delayed filing of supplementary Bills of Entry when the delay is not attributable to the fault of the importer and the excess cargo forms part of consignments for which original bills of entry were filed within the prescribed time-limit – HELD - The proper officer possesses discretionary authority under the proviso to Section 46(3) to waive late fees when satisfied that sufficient cause exists for the delay. The delay in filing supplementary bills of entry in the present case is not attributable to any fault of the importer, as the original bills of entry were filed timely and the excess cargo discovered was part of the same consignments. The late fees for delayed filing of B/E must be considered judiciously and not imposed in a routine mechanical manner, as emphasised in Circular No. 14/2017-Customs and the SOP dated 19.05.2023 – In the present case, the bona fides of the importer is not questioned, and subsequent developments were necessitated by post-import discoveries of legitimate excess cargo. No malafide or fraudulent intention is discernible. Therefore, considering the absence of any fault on the importer's part and the equitable circumstances, imposition of late fee is found to be unwarranted - The impugned orders imposing late fees are set aside with consequential relief as per law. The customs duty paid on supplementary bills of entry is upheld as no party contested its quantification – The appeal is allowed
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