Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeIndirect TaxesWrong Shipping Bill Code Can Be Corrected U/s 149 Of Customs Act:...

Wrong Shipping Bill Code Can Be Corrected U/s 149 Of Customs Act: Madras High Court

Indirect Taxes

Published on

By Mariya Paliwala
Wrong Shipping Bill Code Can Be Corrected U/s 149 Of Customs Act: Madras High Court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Madurai Bench of the Madras High Court has upheld the right of exporters to correct inadvertent errors in shipping bills under Section 149 of the Customs Act, 1962, holding that a procedural circular cannot override substantive statutory provisions under the Customs Act, 1962. The bench of Justice N.Anand Venkatesh and Justice K.K.Ramakrishnan has observed…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Direct Tax

Management, Technical Services Rendered From China Not Taxable as FTS Under India-China DTAA: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that payments...
GST

CGST Corruption Case: Allahabad HC Grants Bail to Advocate After 9 Months in Custody

The Allahabad High Court, Lucknow Bench, has granted bail to 70-year-old advocate Naresh Kumar...
Notification

CBDT Removes Arrest Provision for Tax Recovery

The Central Board of Direct Taxes (CBDT) has amended the Income-tax Rules, 2026, bringing...
Notification

CBDT Revises Valuer and Income-tax Practitioner Forms, Extends Key Deadlines

The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Fourth Amendment) Rules,...

More like this

Direct Tax

Management, Technical Services Rendered From China Not Taxable as FTS Under India-China DTAA: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that payments...
GST

CGST Corruption Case: Allahabad HC Grants Bail to Advocate After 9 Months in Custody

The Allahabad High Court, Lucknow Bench, has granted bail to 70-year-old advocate Naresh Kumar...
Notification

CBDT Removes Arrest Provision for Tax Recovery

The Central Board of Direct Taxes (CBDT) has amended the Income-tax Rules, 2026, bringing...