Late Fee on Supplementary Bills of Entry Set Aside as Delay Was Not Importer’s Fault

Agarwal Coal Corporation Pvt. Ltd. Vs Commissioner of Customs (CESTAT Kolkata) The appeals before the CESTAT Kolkata concerned 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, on supplementary Bills of Entry filed by the appellant. The Tribunal noted that the issue had already been decided by the same Bench in an earlier order dated 25.03.2026, and accordingly proceeded to hear the appeals. The appellant had imported consignments of steam coal and filed the original Bil...