https://www.taxtmi.com/caselaws?id=252704 The Tribunal set aside the Commissioner's dismissal of the appellant's request for amendment of Shipping Bills under Section 149 of the Customs Act, 1962. The Tribunal criticized the reliance on software limitations and directed a remand for a fresh evaluation in accordance with the law, emphasizing the need to consider statutory provisions over procedural delays. The appellant was granted an opportunity to present their case before the Commissioner for reevaluation. en-us Tue, 06 Aug 2013 00:00:00 +0530 Sat, 01 Nov 2014 10:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252704 The Tribunal set aside the Commissioner's dismissal of the appellant's request for amendment of Shipping Bills under Section 149 of the Customs Act, 1962. The Tribunal criticized the reliance on software limitations and directed a remand for a fresh evaluation in accordance with the law, emphasizing the need to consider statutory provisions over procedural delays. The appellant was granted an opportunity to present their case before the Commissioner for reevaluation. Case-Laws Customs Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252704