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 December 2022 Year 2022 This

Amendment to shipping bill - Period of limitation - ...


Court Rules Refusal to Amend Shipping Bill Violates Section 149, Affecting DFIA Eligibility in Foreign Trade Policy.

December 16, 2022

Case Laws     Customs     AT

Amendment to shipping bill - Period of limitation - non-availability of goods for examination - export of cold rolled non grain oriented silicon electrical steel sheet/coils in fully/semi-processed state - The determination of ineligibility, for want of the goods physically, to operate under the ‘duty free import authorization (DFIA)’ scheme in the Foreign Trade Policy (FTP) as ground to refuse the amendment traverses beyond the scope and intent of section 149 of Customs Act, 1962. - AT

View Source

 


 

You may also like:

  1. The Commissioner's rejection of the appellant's requests for conversion of DFIA Shipping Bills to Drawback Shipping Bills, relying on Para 3(a) of the CBIC Circular No....

  2. E-way bill Rules - Rule 138D as amended - Facility for uploading information regarding detention of vehicle

  3. E-way bill Rules - Rule 138C as amended - Inspection and verification of goods

  4. E-way bill Rules - Rule 138B as amended - Verification of documents and conveyances.

  5. Conversion of shipping bills - It is settled law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of...

  6. Seeking amendment of shipping bills - inadvertent error in the Shipping bills - seeking to credit ROSCTL benefit amounts to the petitioner’s Customs E-Scrip Ledger - The...

  7. Conversion of shipping bills - Denial of Export Benefits - Appellant thus having waited for long for cancellation correctly applied for conversion to Customs authorities....

  8. Rejection of the request for conversion of free shipping bills to drawback shipping bills - The request for conversion of free shipping bills to drawback shipping bills...

  9. The HC set aside the appellate authority's order dated February 28, 2023, to the extent it pertained to three shipping bills (nos. 607682 and 607685 dated October 1,...

  10. Advance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the...

  11. Petitioner failed to submit original shipping bills to substantiate claimed exports, providing only photocopies which were not accepted for meeting export obligation....

  12. Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

  13. Grant of reward under the Merchandise Exports from India Scheme - amended shipping bills not transmitted online - The Policy Relaxation Committee has correctly pointed...

  14. MEIS benefits - Amendment in shipping bills - Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under MEIS scheme can be...

  15. Amendment in shipping bill - amendment of reward option from 'No' to 'Yes' - rejection of request for 'No Objection Certificate' for claiming MEIS - Failure to mention...

 

Quick Updates:Latest Updates