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 September 2023 Year 2023 This

Rejection of Petitioners’ application for amendment of the ...


Gujarat High Court's Decision Invalidating Customs Circular Applies Nationwide; Shipping Bill Amendment Rejected u/s 149.

September 8, 2023

Case Laws     Customs     HC

Rejection of Petitioners’ application for amendment of the shipping bills - Section 149 of the Customs Act - the Assistant Commissioner could not have been oblivious of the settled position in law that once the Gujarat High Court had struck down the Circular considering that the Customs Act has a pan-India operation being a Central Act - The decision of the Gujarat High Court on the Circular in question was applicable and binding on all the customs jurisdictions throughout India. - HC

View Source

 


 

You may also like:

  1. 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...

  2. 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....

  3. The Public Notice issued by the Office of the Principal Commissioner of Customs (Preventive) in Chennai highlights the importance of complying with procedures and...

  4. CBIC exercised powers under Section 7(1)(a) and 7(2) of Customs Act 1962 to amend Notification 61/94-Customs (N.T.) by designating Rajkot in Gujarat as a customs airport....

  5. TDS - where payments are made to shipping agents of nonresident ship-owners or charterers for carriage of passengers, etc., shipped at a port in India, since the agent...

  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. 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...

  8. Refund claim of Additional duty of Customs - Refund claim of SAD - Limitation - beneficial circular to be applied retrospectively while oppressive circular applicable...

  9. Constitutional Validity of Circular - The court examined whether the Circular introduced new legal standards beyond the scope of the IBBI's authority and whether it...

  10. Seeking amendment in the shipping bills - Period of limitation - The Tribunal deemed the 2010 CBEC circular invalid, citing judgments by the Gujarat High Court and the...

  11. 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...

  12. SEBI Circular applicability - We have already held that the SEBI Circular cannot be applied to defaults committed prior to 13th October, 2020. This being so, the...

  13. The Master Circular issued by SEBI on May 30, 2024, applies to Foreign Portfolio Investors (FPIs), Designated Depository Participants (DDPs), and Eligible Foreign...

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

  15. DRP directions without a valid computer-generated Document Identification Number (DIN) allotted and quoted in the body of the order are invalid and deemed never issued....

 

Quick Updates:Latest Updates