Late fee for delay in filing Bill of Entry not imposable if importer takes all efforts to clear goods within reasonable time

M/s. ECOM Gill Coffee Trading Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) Late fee for delay in filing Bill of Entry not imposable if importer takes all efforts to clear goods within reasonable time In the present case, delay occurred only because of the original importer failed to clear the goods. The subsequent importer who is the appellant herein cannot be saddled with the late fee as he has taken efforts to get the IGM amended as well as cancelling the earlier Bill of Entry within a reasonable time. The standing orders issued by the Board states that the late charges due to delay...