https://www.taxtmi.com/caselaws?id=425170 The High Court ruled in favor of the petitioner, holding that the time limit imposed by Circular No.36/2010-Customs for amending shipping bills under Section 149 of the Customs Act, 1962 was illegal. The Court quashed the communication rejecting the amendment application and directed the respondent to consider the request without a time limit. The judgment emphasized the primacy of statutory provisions over circulars in determining the legality of time limits for amendments under the Customs Act, 1962. en-us Mon, 11 Jul 2022 00:00:00 +0530 Mon, 18 Jul 2022 09:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425170 The High Court ruled in favor of the petitioner, holding that the time limit imposed by Circular No.36/2010-Customs for amending shipping bills under Section 149 of the Customs Act, 1962 was illegal. The Court quashed the communication rejecting the amendment application and directed the respondent to consider the request without a time limit. The judgment emphasized the primacy of statutory provisions over circulars in determining the legality of time limits for amendments under the Customs Act, 1962. Case-Laws Customs Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425170