https://www.taxtmi.com/caselaws?id=443857 The High Court allowed the petition, directing the amendment of the Bill of Entry within one week and imposed a cost on the Assistant Commissioner. The Court emphasized that the Customs Act provisions should govern decisions regarding amendments and criticized the Assistant Commissioner for applying provisions of the GST Act, stating that he lacked jurisdiction to do so. Additionally, the Court highlighted the Assistant Commissioner's failure to comply with previous directives and urged the Commissioner of Customs to ensure officers' legal understanding to prevent future non-compliance with court orders. en-us Tue, 05 Sep 2023 00:00:00 +0530 Wed, 04 Oct 2023 07:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443857 The High Court allowed the petition, directing the amendment of the Bill of Entry within one week and imposed a cost on the Assistant Commissioner. The Court emphasized that the Customs Act provisions should govern decisions regarding amendments and criticized the Assistant Commissioner for applying provisions of the GST Act, stating that he lacked jurisdiction to do so. Additionally, the Court highlighted the Assistant Commissioner's failure to comply with previous directives and urged the Commissioner of Customs to ensure officers' legal understanding to prevent future non-compliance with court orders. Case-Laws Customs Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443857