Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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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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