Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Petitioner's request for amending Bill of Entries to rectify mistaken payment of 20% customs duty allowed. HC held Bill of Entry can be modified by appeal before Appellate Authority or other relevant provisions. As per M/S. NEYVELI LIGNITE CORPORATION INDIA LIMITED v. COMMISSIONER OF CUSTOMS [2022 TMI 1374 - MADRAS HC], amendment permissible if requirements satisfied with documents existing at import time. Importer can amend Bill of Entry under Customs Act Sections 149 or 154. Writ Petitions allowed, directing respondents to re-examine u/s 149 within 3 months.
Petitioner's request for amending Bill of Entries to rectify mistaken payment of 20% customs duty allowed. HC held Bill of Entry can be modified by appeal before Appellate Authority or other relevant provisions. As per M/S. NEYVELI LIGNITE CORPORATION INDIA LIMITED v. COMMISSIONER OF CUSTOMS [2022 TMI 1374 - MADRAS HC], amendment permissible if requirements satisfied with documents existing at import time. Importer can amend Bill of Entry under Customs Act Sections 149 or 154. Writ Petitions allowed, directing respondents to re-examine u/s 149 within 3 months.
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