wht's sol for Q2(c) -(d)-(a)--was from recent case law or wht
i studied from deepak gupta+bangar------i couldn't find any penalty for late filing of bill of entry Q2(d)
+ q2(c)--whether the ans will be proviso to rule 12 of customs,central excise duties & service tax drawback rules 1995 i.e. CCC may exempt Er from reqirement of filing declaration since it 's by mistake