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 Bills of Entry within the prescribed time. After clearance of the goods, a Draft Survey Report revealed that excess quantities of coal remained at the port and formed part of the same consignments. The appellant requested amendment of the Import General Manifest (IGM) and the original Bills of Entry and expressed willingness to pay customs duty on the excess quantity. However, the Proper Officer declined to permit amendment of the already filed Bills of Entry. Consequently, the appellant filed supplementary Bills of Entry for the excess quantity. Since these supplementary Bills of Entry were filed beyond the statutory time limit under Section 46 of the Customs Act, late fees were automatically levied and subsequently upheld by the appellate authority.
