https://www.taxtmi.com/caselaws?id=123534 Amendment of Bills of Entry and Shipping Bills under the Customs Act, 1962 may be considered for regularisation under the jobbing scheme where the relevant notification conditions are capable of verification. A request cannot be refused merely because Circular No. 4/2004 does not expressly provide for conversion, if the statutory amendment power is invoked and the jurisdictional authority must examine compliance with Notification No. 32/97 on merits. The matter was therefore required to be reconsidered to determine whether those conditions were satisfied or verifiable, and, if so, the request could be allowed. en-us Wed, 26 Mar 2008 00:00:00 +0530 Sat, 15 Sep 2012 10:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123534 Amendment of Bills of Entry and Shipping Bills under the Customs Act, 1962 may be considered for regularisation under the jobbing scheme where the relevant notification conditions are capable of verification. A request cannot be refused merely because Circular No. 4/2004 does not expressly provide for conversion, if the statutory amendment power is invoked and the jurisdictional authority must examine compliance with Notification No. 32/97 on merits. The matter was therefore required to be reconsidered to determine whether those conditions were satisfied or verifiable, and, if so, the request could be allowed. Case-Laws Customs Wed, 26 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123534