Late Fee Waiver on Supplementary Bills of Entry

In a pragmatic ruling, CESTAT Kolkata has clarified that late fee under Section 46 of the Customs Act is not an automatic consequence of delay but a discretionary levy contingent on absence of sufficient cause. 

Where delay arises from post-clearance discoveries, such as excess cargo, and not importer fault, the levy of late fee is unsustainable. 

The decision reinforces administrative discretion, procedural fairness, and a non-mechanical approach to penal provisions.