https://www.taxtmi.com/caselaws?id=313980 CESTAT Mumbai allowed an appeal regarding conversion of shipping bills under advance authorisation scheme. The appellant sought to alter shipping bill titles to remedy defects pointed out by licensing authority under Foreign Trade Policy. The tribunal held that time limitation in CBEC circular 36/2010-Cus was irrelevant for applications under section 149 of Customs Act, 1962. Following precedent in Haldiram Foods International case, CESTAT set aside rejection of amendment applications and directed original authority to decide matter afresh within framework of section 149, focusing on propriety of requested changes rather than circular deadlines. en-us Thu, 29 Sep 2022 00:00:00 +0530 Sat, 11 May 2024 08:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313980 CESTAT Mumbai allowed an appeal regarding conversion of shipping bills under advance authorisation scheme. The appellant sought to alter shipping bill titles to remedy defects pointed out by licensing authority under Foreign Trade Policy. The tribunal held that time limitation in CBEC circular 36/2010-Cus was irrelevant for applications under section 149 of Customs Act, 1962. Following precedent in Haldiram Foods International case, CESTAT set aside rejection of amendment applications and directed original authority to decide matter afresh within framework of section 149, focusing on propriety of requested changes rather than circular deadlines. Case-Laws Customs Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313980