Section 4(4) in The Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
(4)The late presentation charges referred to in sub-regulation (3) above in respect of any bill of entry shall not exceed the duty payable in respect of that particular bill of entry.Provided that where the duty or any other charges in respect of any bill of entry are not payable for any reason like exemption or otherwise, the late presentation charges shall not exceed fifty thousand rupees.
