Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Amendment of Bills of entry - Essentiality Certificate was not ...

Customs

December 13, 2023

Amendment of Bills of entry - Essentiality Certificate was not in existence at the time of clearance of the goods - Denial of benefit of exemption by the department is contrary to the legislative intent behind issuance of such notification, which was specifically designed in the public interest to grant the benefit provided thereunder. - Amendment allowed - Original authority directed to verify the ‘Essentiality Certificate’ - AT

View Source

 


 

You may also like:

  1. Amendment to Bill of entry - Declaration of one painting (instead of two) in the Bill of Entry - Confiscation and penalty - No infirmity in denying the amendment of...

  2. Import - exemption - Whether it was necessary for the Appellant to produce the certificates at the time of filing of the Bill of Entry or whether it was sufficient if the - AT

  3. Amendment of bills of entry - The High court examined Section 149 of the Customs Act, which permits amendments of import documents under certain conditions. - HD found...

  4. Application for conversion of shipping bills - time limitation - Facilitative Measures vs. Procedural Rigidity - The Tribunal held that the appellant had justified the...

  5. Rejection of request for reassessment of Bill of Entry - Error in Invoices - amendment in Bill of entry is required to be allowed although goods have been given out of charge - AT

  6. Re-assessment of Bill of Entry - An importer has a right to make amendments in the Bills of Entry covering imported goods assessed and cleared for home consumption or...

  7. Bill of Entry (Electronic Declaration) (Amendment) Regulation, 2016 - Notification

  8. Refund of Customs Duty - time limitation - relevant date - amendment in the Bill of entry - The period of limitation in the facts of the present case should be reckoned...

  9. Amendment in shipping bills - For applicability of section 149 of the Customs Act relating to amendment of documents, all that has to be seen is that documentary...

  10. Amendment in the Bill of Entry - The appellant was entitled to make such amendment in the Bill of Entry - the declaration of proofing machine two times in the Bill of...

 

Quick Updates:Latest Updates