(1) The owner of the goods may file an application before the head of the customs office with a clear reason and attach the supporting evidence that the demurrage charged in accordance with rule 50 should be waived due to a specific situation or situation.
(2) Upon receipt of the application according to sub-rule (1), the head of the customs office, after conducting the necessary investigation and finding that partial or complete exemption is necessary, may grant the exemption subject to sub-rules (3) and (6) by making a written decision with a clear reason for the exemption.
(3) In accordance with this rule, the following authorities may waive up to the following amount while giving waiver of late fees (demerage):-
(a) The head of the customs office, who is the head of the gazetted staff office, up to twenty-five thousand rupees,
(b) the head of the office of customs who is the head of a gazetted third class office up to one lakh rupees,
(c) The head of the customs office, who is the head of the gazetted first or second class office, up to three lakh rupees.
(4) According to sub-rule (3), if there is a situation where the head of the customs office needs to waive more than the amount he can waive by himself, the head of the customs office shall mention his clear opinion regarding the waivement and send it to the director general with the documents including the application as per sub-rule (1).
(5) According to sub-rule (4), if it is found necessary to waive the documents received before him, the Director General may give permission to the head of the concerned office to waive such amount in whole or in part.
(6) After obtaining the approval of the Director General as per sub-rule (4), the head of the concerned office may waive the amount as approved.