Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
A Board circular prescribing a time limit for post-export amendment of shipping bills was treated as non-binding where the restriction did not arise from the governing statutory provision. On that basis, amendment and conversion of free shipping bills into drawback shipping bills were upheld, and the adjudicating authority's allowance of the change was found proper. The Tribunal therefore rejected the Revenue's challenge based solely on alleged non-compliance with the circular's time limit and sustained the conversion of the shipping bills.
A Board circular prescribing a time limit for post-export amendment of shipping bills was treated as non-binding where the restriction did not arise from the governing statutory provision. On that basis, amendment and conversion of free shipping bills into drawback shipping bills were upheld, and the adjudicating authority's allowance of the change was found proper. The Tribunal therefore rejected the Revenue's challenge based solely on alleged non-compliance with the circular's time limit and sustained the conversion of the shipping bills.
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