Seeking amendment in the shipping bills - Period of limitation - ...

Case Laws Customs

May 9, 2024

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 High Court of Bombay. These judgments declared the circular ultra vires and directed authorities to reconsider amendment applications without imposing time limits. Consequently, the Tribunal set aside the communication denying the appellant's request and instructed reconsideration by the Commissioner of Customs within a specified time frame, ensuring a personal hearing for the appellant.

View Source

← Previous Next →

Seeking amendment in the shipping bills - Period of limitation - ...

Case Laws Customs

May 9, 2024

You may also like:

Seeking Conversion of shipping bills - conversion of Export Promotion Scheme from Duty Drawback (DBK) to Advance Licence - there is a clear and independent provision...

Conversion of shipping bills from duty drawback scheme to advanced authorisation scheme - mistake in the shipping bills occurred - time limitation - The provision of...

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....

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

Seeking amendment in the shipping bill - whether the documents based on which the amendment is sought for by the appellants were present at the time of exportation of...

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...

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...

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...

Conversion of shipping bills - conversion of free shipping bills to EPCG shipping bill. - the request for conversion of the shipping bill cannot be disallowed by...

MEIS scheme - amendment in the shipping bills - whether to permit the necessary amendments in the shipping bills would be within the purview of the Commissioner of...

Amendment of shipping bills - The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible...

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)...

Benefits under MEIS scheme - amendment in shipping bills - It is not the case of the respondents that the petitioner is not otherwise covered by Circular...

Conversion (Amendment) of shipping bills - substitution of ‘scheme code 19’ by ‘scheme code 03’ in the shipping bills and related invoices - benefits of a scheme -...

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: