Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Amendment in shipping bills u/s 149 of the Customs Act 1962 - ...

Case Laws     Customs

April 3, 2020

Amendment in shipping bills u/s 149 of the Customs Act 1962 - the amendment sought by the appellant in the shipping bills of entry was liable to be allowed since only a declaration was sought by the Appellant that rebate should be granted by refund of service tax paid on the specified services under paragraph 2 of the notification

View Source

 


 

You may also like:

  1. MEIS scheme - denial of benefit of section 149 of the Customs Act, 1962 - Amendment to shipping bills - The argument on behalf of the Revenue is that once the goods are...

  2. Request for amendment of EDI shipping bill - delay of 9 to 12 months from date of filing of shipping bills - The exporter or importer has, as a corollary, the right to...

  3. Amendment in shipping bills - after export of goods - change in the name of exporter - The shipping bills issued made in the name of M/s Jyoti Structures Ltd (Exporter)...

  4. Amendment in the shipping bill - Section 149 of the Customs Act, 1962 - at the time of export which is established from shipping bill wherein the appellant have...

  5. Amendment of the shipping bills - The appellant had failed to mention the correct scheme code on the shipping bills, leading to the withholding of their ROSCTL amount....

  6. MEIS scheme - conversion of the EPCG shipping bill into the EPCG­ cum­ Drawback shipping bill - Since in the present case, the amendment of shipping bills by converting...

  7. Amendment in the Shipping Bills - it is not incumbent upon the exporter to prove an “intention” to claim drawback or other benefits. Section 149 of the Act enables an...

  8. Time limit for amending shipping bills - In the present case, it is found that the application for amendment to shipping bills was submitted to Customs Commissionerate...

  9. Rejection of conversion of free shipping bills to advance authorization shipping bills - Section 149 is a provision which permits the importer / exporter to request for...

  10. Seeking amendment of drawback serial number in the shipping bills - appellant procured Brass Artwares from local market falling under tariff heading 74199930 and...

  11. Refund of Excess duty paid - re-assessment of bill of entry - amendment in the quantity of DAP imported in the Bill of Entry - It can be seen that the clearance of goods...

  12. Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered -...

  13. Request for conversion of free Shipping Bills into Drawback Shipping Bills - Long lapsed period between exports (1998) and the request for conversion (2007) - The...

  14. Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the...

  15. Circular No. 36/2010-Customs dated 23.09.2010 issued under the Customs Act, 1962, specifically para 3(a), was struck down as ultra vires Articles 14 and 19(1)(g) of the...

 

Quick Updates:Latest Updates