2018 (11) TMI 213

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..... Customs has come across many minor discrepancies in the e-way bills, resulting in summary detention of the goods. Then, it has issued this circular: I reckon the distance between Kerala and Uttarakhand is a matter of record and thus verifiable. As I have already noted, the eway bill showed the distance as 280 Kms, instead of 2800 Kms-one zero missing. This cannot be anything other than a typogr .....

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..... estination at Uttarakhand was shown as 280 Kms, instead of 2800 Kms. To have this evident error corrected, the petitioner could have taken recourse to Rule 138(9) of the CGST Rules. That correction, however, could be possible only within 24 hours. 2. The petitioner's counsel submits that this is a typographical error. And the petitioner noticed it only when the 11th respondent intercepted t .....

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..... ed to serve a notice on the 11th respondent, stationed at Uttarakhand and then rule on the issue. 5. The petitioner's counsel, however, submits that the produce being transported is natural rubber and it has been in detention for the past ten days. As its shelf life is very short, any further delay in the matter will render the whole consignment worthless. Nevertheless, he insists that if t .....

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