Tribunal Rules Withholding ROSCTL Due to Incorrect Code Unjust; No Time Limit on Amendment Requests Pre-Amendment.

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....Amendment of the shipping bills - The appellant had failed to mention the correct scheme code on the shipping bills, leading to the withholding of their ROSCTL amount. The Tribunal found that the rejection of the request for amendment was not justified as Section 149 of the Customs Act, 1962, did not prescribe a time limit for filing a request for amendment during the relevant period (Prior to amendment to section 149). The Tribunal referenced decisions in similar cases and noted that a Board Circular cannot override the enactment.....