2024 (11) TMI 1359

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....hartered Accountant for the Appellant Shri Sanjay Kumar, Superintendent (AR) for the Respondent ORDER This appeal has been filed by M/s PCBL Limited against order of Commissioner (Appeals) remanding the matter to the original adjudicating authority. 2. Learned Chartered Accountant pointed out that the appellant had made a request for amendment of the shipping bill under Section 149 of ....

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....he case of Messrs Mahalaxmi Rab Tech Limited 2021 (3) TMI 240 (Guj. HC). 3. Learned Authorised Representative relies on the impugned order. 4. We find that the impugned order though signed by Deputy Commissioner (Exports), Customs House, Mundra has been rejected by the competent authority. In the instant case the competent authority was the Principal Commissioner of Customs, consequently the....