https://www.taxtmi.com/caselaws?id=42341 A Bill of Entry filed in an incorrect form was not void where Customs had acted on it, because Section 46 of the Customs Act was treated as procedural and the later corrected form did not displace the earlier filing. A conditional exemption under a later notification had to be expressly claimed and could not be applied suo motu, and Section 8 of the General Clauses Act did not permit substitution for an earlier notification on these facts. The Article 14 challenge failed because the importers were not similarly situated. Writ relief was also unavailable to enforce the salvage arrangement or treat the wreck as a separate taxable object. en-us Tue, 13 Oct 1987 00:00:00 +0530 Thu, 10 Jun 2010 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42341 A Bill of Entry filed in an incorrect form was not void where Customs had acted on it, because Section 46 of the Customs Act was treated as procedural and the later corrected form did not displace the earlier filing. A conditional exemption under a later notification had to be expressly claimed and could not be applied suo motu, and Section 8 of the General Clauses Act did not permit substitution for an earlier notification on these facts. The Article 14 challenge failed because the importers were not similarly situated. Writ relief was also unavailable to enforce the salvage arrangement or treat the wreck as a separate taxable object. Case-Laws Customs Tue, 13 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42341