Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Section 149 of the Customs Act governs amendment of shipping bills, and where the statute does not prescribe a limitation period, a departmental circular cannot impose a three-month bar to curtail that right. The Tribunal was therefore justified in rejecting the delay objection and permitting amendment. The Court also held that the mistaken entry of export scheme code was a clerical error, since DFIA applications, file numbers and shipping bills already reflected DFIA exports. On that record, the request was only to correct an inadvertent code error, not to effect a barred conversion of scheme, and the first proviso to Section 149 did not apply. The Tribunal's order was upheld.
Section 149 of the Customs Act governs amendment of shipping bills, and where the statute does not prescribe a limitation period, a departmental circular cannot impose a three-month bar to curtail that right. The Tribunal was therefore justified in rejecting the delay objection and permitting amendment. The Court also held that the mistaken entry of export scheme code was a clerical error, since DFIA applications, file numbers and shipping bills already reflected DFIA exports. On that record, the request was only to correct an inadvertent code error, not to effect a barred conversion of scheme, and the first proviso to Section 149 did not apply. The Tribunal's order was upheld.
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