Subject: Relief to Importers from Late Fee Charges under Section 46(3) of the Customs Act, 1962 due to System Issues Arising from Implementation of Revised GST Rates.

F.No· Gt~ 311~cfc1 q:;r c:f,lmc>t.Q, $:fr ~ c:f,isc>tl OFFICE OF THE COMMISSIONER OF CUSTOMS, ~ c:f,fc.J.t ~' c:f,isc>tl - 3190~?0 NEW CUSTOM HOUSE, KANDLA-370 210 ~ ~- o~CJt -~l9nttC/~t~, ~ -HMI - o~CJt-~l9?\ltl9 Phone No: 02836-271468/469, Fax No.02836-271467 RG. Pf/. f)~ '14,'l,o Date: ').~tc..9'l..~~ PUBLIC NOTICE NO. P.,,. /2025

Subject: Relief to Importers from Late Fee Charges under Section 46(3) of the

Customs Act, 1962 due to System Issues Arising from Implementation of Revis~d GST Rates • Attention of Importers, Customs Brokers and other stakeholders is invited to the provisions of Section 46(3) of the Customs Act, 1962, which prescribe levy of late fee for filing of Bills of Entry beyond the stipulated period. Further, as per Notification No. 36/2018-Customs (N. T.) dated J 1.05.2018, such late presentation charges shall not exceed the duty payable in respect of a Bill of Entry, and where no duty or other charges are payable, the late·fee shall not exceed fifty thousand rupees. 2. It has been brought to notice that, consequent upon implementation of revised GST rates with effect from 22.09.2025, certain system-related technical issues have adversely impacted timely filing of Bills of Entry, resulting in genuine hardship to the trade. 3. In this regard, reference is invited to Board's Instruction No. 12/2017-Customs dated 31.08.2017, wherein it has been clarified that importers shall not be penalized for delays attributable to system-related faults. Further, as per Notification No. 40/2012-Customs (N. T.) dated 02.05.2012, the Additiq_nal/Joint Commissioner_s of Customs have been designated as proper officers for exercising discretion in such matters. 4.

per Notification No. 40/2012-Customs (N. T.) dated 02.05.2012, the Additiq_nal/Joint Commissioner_s of Customs have been designated as proper officers for exercising discretion in such matters. 4. Accordingly, as per the provisions of Customs Act 1962, all proper officers are hereby advised to provide relief, by way of waiver or reduction of late fee, in bona fide cases where delay in filing of Bills of Entry is solely attributable to the aforesaid system-related disruptions. 5. Importers who have faced such delays may submit a written representation, along with ~up_por~ing documents, to the concerned Appraising Group/Customs Officer, clearly md1catmg the reasons for delay and seeking appropriate relief in terms of the above provisions .. 6. Difficulties, if any, faced in implementation of this Public Notice may be brouoht to the notice of the Deputy/ Assistant Commissioner of Customs, Kand la Commssione;;te. 7. This issues with the approval of Competent authority. Digitally signed by Vishwajeet Singh Date: 23-09-2025 23:4 l~{Jnvajeet Singh) Additional Commissioner Custom House, Kandla