2026-VIL-1349-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs – Late Filing Fee for Supplementary Bill of Entry – Appellant imported bulk consignment of PCI Coal through vessel and filed original B/E on 31.05.2024 for clearance of manifested quantity of coal which was duly assessed and cleared without any dispute regarding quantity, classification or valuation – After clearance of manifested quantity, excess quantity of coal still remained lying within the Port area – Appellant obtained requisite permission from proper officer and filed Supplementary Bill of Entry on 17.12.2024 for clearance of excess quantity – ICEGATE system automatically imposed late filing fee under Section 46(3) of Customs Act, 1962 by computing the period of delay with reference to date of filing of original Import General Manifest – Whether the levy of late filing fee under Section 46(3) of Customs Act, 1962 in respect of Supplementary Bill of Entry filed for clearance of excess quantity of imported cargo is legally sustainable – HELD – The excess quantity of PCI Coal arose solely on account of the peculiar nature of bulk cargo including variations in moisture content and allied factors, which is a well-recognised and accepted incident in handling of bulk cargo and by itself does not render such quantity distinct from or alien to the original imported consignment – Appellant had filed original B/E covering entire manifested quantity well within the stipulated period and Supplementary Bill of Entry came to be filed only after excess quantity was noticed during clearance operations and upon requisite permission granted by Customs authorities in accordance with prescribed procedure – Section 46(3) of Customs Act, 1962 is attracted only where there is failure to present Bill of Entry within prescribed period without sufficient cause – Late filing fee cannot be imposed mechanically ignoring bona fide conduct of appellant and peculiar nature of transaction – The Proper Officer has authority to waive late fee in deserving cases and in present case late filing cannot be attributed due to any act or fault on part of appellant – In view of bona fides of appellant, imposition of late fee is unwarranted and is a fit case for waiver of late fee – The impugned Order-in-Appeal upholding levy of late filing fee is set aside and appeal is allowed
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