https://www.taxtmi.com/caselaws?id=752376 CESTAT Mumbai held that CBEC Circular No.36/2010-Customs prescribing three-month time limit for shipping bill amendment/conversion requests is ultra vires to Articles 14 and 19(1)(g) of the Constitution and Section 149 of Customs Act, 1962. Following Gujarat HC and Bombay HC precedents, the tribunal found no statutory time limit exists for such requests. The impugned communication denying appellant's amendment request was set aside, matter remanded to Commissioner of Customs for reconsideration. Appeal allowed in appellant's favor. en-us Fri, 03 May 2024 00:00:00 +0530 Thu, 09 May 2024 07:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752376 CESTAT Mumbai held that CBEC Circular No.36/2010-Customs prescribing three-month time limit for shipping bill amendment/conversion requests is ultra vires to Articles 14 and 19(1)(g) of the Constitution and Section 149 of Customs Act, 1962. Following Gujarat HC and Bombay HC precedents, the tribunal found no statutory time limit exists for such requests. The impugned communication denying appellant's amendment request was set aside, matter remanded to Commissioner of Customs for reconsideration. Appeal allowed in appellant's favor. Case-Laws Customs Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752376