2026-VIL-1247-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Late Filing Fee for filing of Supplementary Bills of Entry - Bulk Cargo Variations – Appellant filed Bills of Entry within the prescribed time and cleared the manifested quantity of bulk steam coal upon payment of applicable customs duties. Subsequently, a marginal excess quantity of coal was discovered remaining in the port stockyard and appellant filed Supplementary Bills of Entry for the excess quantity. While assessing the Supplementary Bills of Entry, the Department imposed late filing fee under Section 46(3) of the Customs Act, 1962 by computing the delay from the date of filing of the original Import General Manifest - Whether late filing fee can be imposed in routine and mechanical manner when the delay arises from natural and unavoidable characteristics of bulk cargo, with no allegation of suppression, misdeclaration or fraud - HELD - Section 46(3) of the Customs Act, 1962 and Regulation 4 of the Bill of Entry Regulations, 2018 authorize the proper officer to waive late fee in deserving cases when satisfied that there was sufficient cause for the delay. The Board Circular 14/2017-Customs directs that penal action should not be initiated mechanically in all cases of Import General Manifest amendment and that due consideration may be given to the circumstances of amendment. The SOP for excess dry bulk cargo delivery issued by the Commissioner of Customs provides that the levy of applicable fine or penalty shall be applicable as deemed fit by the jurisdictional officer and should not be imposed in routine or mechanical manner - The excess quantity arose solely from the inherent characteristics of bulk cargo which are recognized commercial incidents entirely beyond the control of the importer. The Appellant filed the Supplementary Bills of Entry only after obtaining due permission from the customs authorities in accordance with the prescribed procedure and there was no allegation whatsoever of suppression of facts, misdeclaration, undervaluation or attempt to evade customs duty. The Appellant discharged the applicable customs duty on the excess quantity immediately upon assessment. The authorities below proceeded on an unduly technical interpretation of Section 46(3), overlooking the practical realities governing importation of bulk cargo and the absence of any revenue loss to the exchequer. The late filing fee was imposed solely on account of circumstances arising from the peculiar nature of bulk cargo imports without adequately considering whether the Appellant had sufficient cause for not filing the Supplementary B/E earlier. The levy of late filing fee in the present case is not sustainable - The impugned Order-in-Appeal is set aside and the appeals are allowed
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