https://www.taxtmi.com/caselaws?id=762373 A circular-imposed three-month limit for amendment and conversion of shipping bills under Section 149 of the Customs Act, 1962 could not be enforced because that restriction had already been held ultra vires Section 149 and Articles 14 and 19(1)(g) of the Constitution. Rejection of a conversion request solely on the ground that it was filed after three months from the let export order was therefore unsustainable. The appeal was allowed and the rejection order set aside. en-us Thu, 28 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762373 A circular-imposed three-month limit for amendment and conversion of shipping bills under Section 149 of the Customs Act, 1962 could not be enforced because that restriction had already been held ultra vires Section 149 and Articles 14 and 19(1)(g) of the Constitution. Rejection of a conversion request solely on the ground that it was filed after three months from the let export order was therefore unsustainable. The appeal was allowed and the rejection order set aside. Case-Laws Customs Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762373