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Customs - Highlights / Catch Notes

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MEIS scheme - denial of benefit of section 149 of the Customs ...


High Court Reviews Denial of MEIS Benefits and Challenges in Amending Shipping Bills u/s 149 of Customs Act.

May 19, 2022

Case Laws     Customs     HC

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 exported, it is very difficult thereafter to undertake proper verification or rather physical verification of the goods even for the purpose of amendment in the shipping bills. The argument is that almost after a period of 2 years from the date of export, the assesee has claimed amendment in the shipping bills. - HC

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