CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Amendment of shipping bills under Section 149 was held permissible for conversion of the export promotion scheme code from Drawback code 19 to Drawback and RoSCTL code 60, where the let export orders had been granted before the later 2022 Regulations and no adverse material existed against the shipping bills. The Tribunal treated the incorrect scheme code as an inadvertent procedural error, noted that the goods were eligible for RoSCTL, and rejected the objection that conversion would involve a stricter examination or possible MEIS overlap. It further held that the statutory power to amend documents cannot be curtailed by circulars and that a substantive export incentive otherwise admissible cannot be denied on such procedural grounds. The rejection was set aside.
Amendment of shipping bills under Section 149 was held permissible for conversion of the export promotion scheme code from Drawback code 19 to Drawback and RoSCTL code 60, where the let export orders had been granted before the later 2022 Regulations and no adverse material existed against the shipping bills. The Tribunal treated the incorrect scheme code as an inadvertent procedural error, noted that the goods were eligible for RoSCTL, and rejected the objection that conversion would involve a stricter examination or possible MEIS overlap. It further held that the statutory power to amend documents cannot be curtailed by circulars and that a substantive export incentive otherwise admissible cannot be denied on such procedural grounds. The rejection was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
