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...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
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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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