https://www.taxtmi.com/highlights?id=71887 Rejection of Petitioners’ application for amendment of the shipping bills - Section 149 of the Customs Act - the Assistant Commissioner could not have been oblivious of the settled position in law that once the Gujarat High Court had struck down the Circular considering that the Customs Act has a pan-India operation being a Central Act - The decision of the Gujarat High Court on the Circular in question was applicable and binding on all the customs jurisdictions throughout India. - HC en-us Fri, 08 Sep 2023 09:02:06 +0530 Fri, 08 Sep 2023 09:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71887 Rejection of Petitioners’ application for amendment of the shipping bills - Section 149 of the Customs Act - the Assistant Commissioner could not have been oblivious of the settled position in law that once the Gujarat High Court had struck down the Circular considering that the Customs Act has a pan-India operation being a Central Act - The decision of the Gujarat High Court on the Circular in question was applicable and binding on all the customs jurisdictions throughout India. - HC Highlights Customs Fri, 08 Sep 2023 09:02:06 +0530 https://www.taxtmi.com/highlights?id=71887