Late Fee Set Aside as No Default Found in Filing Supplementary Bills of Entry: CESTAT Kolkata

Kai International Private Limited Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, adjudicated appeals filed by the appellant against the imposition of late fees under Regulation 4(3) of the Bill of Entry (Electronic Integrated Declaration) Regulations, 2018 read with Section 46(3) of the Customs Act, 1962. The late fees were imposed on supplementary Bills of Entry filed beyond the prescribed time limit and were upheld by the lower appellate authority. The facts indicate that the appellant had initially filed ori...