Login
Login
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

Indirect Taxes

Unauthenticated Foreign Customs Documents Can’t Establish Pakistani Origin of Imported Dry Dates: CESTAT

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

Wrong Service Classification Alone Can’t Justify Extended Limitation Without Proof of Tax Evasion: Rajasthan High Court

The Rajasthan High Court has held that mere classification of services under an incorrect...
Indirect Taxes

No Right To Representation Against Anti-Dumping Findings: Delhi High Court

The Delhi High Court has held that constitutional courts cannot routinely direct authorities to...
Indirect Taxes

Coal Purchasers Can’t Be Saddled with Clean Energy Cess or Penalty Without Proof of Knowledge: Gauhati High Court

The Gauhati High Court has held that purchasers of coal cannot be made liable...

More like this

Indirect Taxes

Unauthenticated Foreign Customs Documents Can’t Establish Pakistani Origin of Imported Dry Dates: CESTAT

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

Wrong Service Classification Alone Can’t Justify Extended Limitation Without Proof of Tax Evasion: Rajasthan High Court

The Rajasthan High Court has held that mere classification of services under an incorrect...
Indirect Taxes

No Right To Representation Against Anti-Dumping Findings: Delhi High Court

The Delhi High Court has held that constitutional courts cannot routinely direct authorities to...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.