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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

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

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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…

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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.

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