Importers should not be penalized for delay happening due to any system related fault. Additional or Joint Commissioner of Customs is the proper officer for determining whether there is sufficient cause for late presentation of the Bill of Entry. Jurisdictional Chief Commissioners need to identify cases where reasons for late filing of Bill of Entry are not attributable to the importers and issue suitable standing orders in the interest of ease of doing business. [Instruction number 12/2017-Customs; Dated: August 31, 2017]


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