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Late Filing of Bill of Entry: Customs extends Waiver of Late Fee till 3 June

CBIC - jurisdiction - Customs - bill entry - home consumption - Taxscan

The Commissioner of Customs (Imports) on Tuesday extended the waiver of late fee for the belated filing of Bill of Entry till June 3, 2020, due to COVID-19 lockdown.

The circular issued by the Commissioner of Customs amended the Public Notice dated March 23, 2020, which extended the waiver till May 20, 2020; however because of the extension in the lockdown due to COVID-19 the belated filing waiver is extended till June 3, 2020.

“Late filing of Bill of Entry attracts late fee in terms of ‘Bill of Entry’ (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018′ notified vide Notification No. 36/2018. Cus (NT) dated 11.05.2018 read with the second proviso to Section 46(3) of the Customs Act, 1962. Therefore, keeping in view the exigency due to outbreak of Corona Virus and in order to facilitate the trade for clearance of the import consignments, it is decided in the public interest that those Bits of Entry filed for clearance import consignments which have arrived at ICD, TKD on or alter 21.03.2020 but on or before 31.05.2020 i.e filed date on or before 03.06.2020, for clearance of import consignments, will not attract any late fee charges,” the amended Public Notice said.

The notification further clarified that this amendment will not apply to any other Public Notice apart from a Public Notice dated March 23, 2020.

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