https://www.taxtmi.com/caselaws?id=124507 The judgment emphasized the importance of adhering to statutory provisions and Customs Manual instructions in the interpretation of Section 46 of the Customs Act, 1962. It clarified that bills of entry become invalid if the vessel does not arrive within thirty days, requiring withdrawal or cancellation. The lower authority's assessment under Section 15 without the timely arrival of the vessel was deemed legally unsanctioned. Consequently, the lower authority's decision to reject the cancellation request and assess the bills of entry was overturned, allowing the appellant to cancel the bills of entry and proceed with filing warehousing bills as requested. en-us Thu, 04 Dec 2008 00:00:00 +0530 Mon, 01 Oct 2012 12:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124507 The judgment emphasized the importance of adhering to statutory provisions and Customs Manual instructions in the interpretation of Section 46 of the Customs Act, 1962. It clarified that bills of entry become invalid if the vessel does not arrive within thirty days, requiring withdrawal or cancellation. The lower authority's assessment under Section 15 without the timely arrival of the vessel was deemed legally unsanctioned. Consequently, the lower authority's decision to reject the cancellation request and assess the bills of entry was overturned, allowing the appellant to cancel the bills of entry and proceed with filing warehousing bills as requested. Case-Laws Customs Thu, 04 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124507