Customs Commissioner notifies Waiver of Penalty for late filing of Bill of Entry due to Non-functioning of ICEGATE [Read Circular]

Customs Commissioner - Penalty - ICEGATE - Bill of Entry - Taxscan

The Custom Commissioner notified General Waiver of Penalty for late filing of Bill of Entry due to Non- functioning of ICEGATE from February 1, 2021, to February 3, 2021.

The ICEGATE System was non-functional during the above period and the trade faced difficulty in filing the Bills of Entry within the time stipulated under Section 46 of the Customs Act, 1962 and Regulation 4 (1) of the Bill of Entry (Forms) Regulations, 2018.

As a measure of trade facilitation, it has been decided that for the consignments where IGM was filed between January 31, 2021 (20:00 hours) to February 3, 2021 (20:00 hours) and Bill of Entry is filed on February 4, 2021, there will be no charge on late presentation of Bill of Entry. In all such cases, waiver of late filing charges pertaining to the above said period would be dealt with by the respective Deputy/Asstt. Commissioner of the concerned Group directly.

In case of any further delay in the generation of Bill of Entry after February 4, 2021, the Customs Brokers or the Importers are requested to submit evidence like Job No. ScreenShots of the Job No. from ICEGATE/Message received in ICEGATE, to show that efforts were made for submitting a job in ICEGATE for filing Bill of Entry but no positive acknowledgment was received from ICES.

All such cases of waiver of late filing charges pertaining to a Bill of Entry filed after February 4, 2021, for entry inwards date February 3, 2021, would be dealt with by the respective JC/ ADC on merits.

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