https://www.taxtmi.com/caselaws?id=439226 The Court quashed the order refusing permission to correct entries in shipping bills, citing lack of opportunity for the petitioner to be heard as a procedural flaw. The matter was remitted to the competent authority for a fresh decision, emphasizing the importance of allowing the petitioner to present its case. The competent authority was directed to reconsider the application in compliance with the Customs Act and relevant circular, within a two-month timeline, without expressing an opinion on the entitlement to amend the shipping bills. en-us Fri, 11 Nov 2022 00:00:00 +0530 Tue, 20 Jun 2023 10:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439226 The Court quashed the order refusing permission to correct entries in shipping bills, citing lack of opportunity for the petitioner to be heard as a procedural flaw. The matter was remitted to the competent authority for a fresh decision, emphasizing the importance of allowing the petitioner to present its case. The competent authority was directed to reconsider the application in compliance with the Customs Act and relevant circular, within a two-month timeline, without expressing an opinion on the entitlement to amend the shipping bills. Case-Laws Customs Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439226