Bombay High Court Allows Amendment of Shipping Bills Under Section 149 of Customs Act, 1962 — Circular Restriction on Post-Export Amendment Held Ultra Vires. The Court held that the restriction in Circular No.36/2010-Customs prohibiting amendment of shipping bills after export is ultra vires Section 149 of the Customs Act, 1962, which permits amendment at any time before or after clearance for export.
23 Aug 2023The petitioners, Colossustex Private Limited and Todi Rayons Private Limited, filed a writ petition under Article 226 of the Constitution of India bef...
