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Bombay High Court Allows Customs Appeal Against CESTAT Order Waiving Late Fees for Delayed Bill of Entry Filing. Late Fee Under Section 46(3) of Customs Act, 1962 Is Mandatory and Not Discretionary for Delayed Filing Beyond Prescribed Period.

The Principal Commissioner of Customs, Pune, filed an appeal under Section 130 of the Customs Act, 1962 against the final order of the Customs, Excise...

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Bombay High Court Allows Petition Against Port Trust for Refusing Remission of Demurrage Charges. Port Trust's Own Guidelines for Remission When Detention by Customs for Bonafide Operations Must Be Followed.

The petitioner, M/s. Rasiklal Kantilal & Co., a partnership firm engaged in import of goods including zinc ingots and copper wire bars, filed a writ p...

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Bombay High Court Dismisses Petition Challenging Customs Public Notice on IGM Amendment. Public Notice Prohibiting Amendment of Consignee Name After Bill of Entry Filed Held Reasonable and Not Ultra Vires the Customs Act, 1962.

The petitioner, Mr. Rakesh Dhir, filed a writ petition under Article 226 of the Constitution of India challenging Public Notice No.2/1010 dated 14th J...

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Bombay High Court Dismisses Revenue's Appeal in Customs Act Case — Master of Vessel Solely Liable for Import Manifest Errors. Agents Filing Manifest on Behalf of Master Not Liable Under Sections 30 and 148(2) of Customs Act, 1962.

The case involves an appeal by the Commissioner of Customs (Imports) against M/s Patvolk and M/s Shahi Containers. The dispute arose from the arrival ...

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Bombay High Court Upholds Rejection of Plaint in Recovery Suit as Time-Barred Under Order VII Rule 11 CPC. Claim for Damages for Short Delivery of Goods Filed Beyond Three-Year Limitation Period Under Article 11 of Limitation Act, 1963.

The appeal was filed by Reliance Industries Limited against the order of the Civil Judge, Senior Division, Panvel, dated 21/3/1998, rejecting the plai...