Tagged “customs-law”

Agarwal Coal Corporation v. Commissioner of Customs (2026): late fee under Section 46(3) is not automatic

CESTAT Kolkata held that the late fee for delayed filing of a bill of entry under Section 46(3) of the Customs Act, 1962 cannot be imposed mechanically — the proper officer has the discretion to waive it where the delay is not attributable to the importer. A digest of the facts, the holding, and what it means for importers facing routine late-fee demands.