Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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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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