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Customs - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Amendment of Bill of Entry - seeking amendment in GSTIN and the ...

Customs

September 20, 2021

Amendment of Bill of Entry - seeking amendment in GSTIN and the address in the BOE - The petitioners had prayed for amendment of documents only, which is squarely covered under section 149 of the Act, any deficiency in the system cannot be used by the respondents as a shield so as to deny relief to a party; if indeed the system does not permit, the deficiency has to be covered up manually until improvements are effected in the system for such amendment. - HC

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