Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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Rectification of customs documentation for an inadvertent typographical error in unit price was held to merit reconsideration; the petitioners' claim that invoices and purchase orders contained bona fide mistakes should be examined under the statutory rectification framework and relevant standing orders. The High Court found no adequate reason in the impugned communication to reject the case and set aside that communication, remanding the matter to the Deputy Commissioner of Customs to reconsider cancellation of out-of-charges, recall and reassessment of bills of entry, and amendment of unit price after hearing the petitioners. A decision is directed to be taken expeditiously within six weeks.
Rectification of customs documentation for an inadvertent typographical error in unit price was held to merit reconsideration; the petitioners' claim that invoices and purchase orders contained bona fide mistakes should be examined under the statutory rectification framework and relevant standing orders. The High Court found no adequate reason in the impugned communication to reject the case and set aside that communication, remanding the matter to the Deputy Commissioner of Customs to reconsider cancellation of out-of-charges, recall and reassessment of bills of entry, and amendment of unit price after hearing the petitioners. A decision is directed to be taken expeditiously within six weeks.
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