https://www.taxtmi.com/caselaws?id=769162 The HC declared Circular No.36/2010-Cus paragraph 3(a) ultra vires the Customs Act and Constitution, invalidating the three-month time limit for shipping bill conversions. The court set aside the Commissioner's rejection of 104 shipping bills based on this time bar, directing a fresh merits-based review with mandatory personal hearing. The ruling emphasized that executive circulars cannot impose substantive conditions absent in the parent statute. en-us Tue, 15 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769162 The HC declared Circular No.36/2010-Cus paragraph 3(a) ultra vires the Customs Act and Constitution, invalidating the three-month time limit for shipping bill conversions. The court set aside the Commissioner's rejection of 104 shipping bills based on this time bar, directing a fresh merits-based review with mandatory personal hearing. The ruling emphasized that executive circulars cannot impose substantive conditions absent in the parent statute. Case-Laws Customs Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769162