Bombay High Court Allows Customs Appeal Against CESTAT Order Waiving Late Fees for Delayed Bill of Entry Filing. Late Fee Under Section 46(3) of Customs Act, 1962 Is Mandatory and Not Discretionary for Delayed Filing Beyond Prescribed Period.
26 Jul 2022The Principal Commissioner of Customs, Pune, filed an appeal under Section 130 of the Customs Act, 1962 against the final order of the Customs, Excise...





