Case Law Details
Case Name : Colossustex Private Limited Vs Union of India (Bombay High Court)
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All High Courts Bombay High Court
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Colossustex Private Limited Vs Union of India (Bombay High Court)
Bombay High Court held that Para 3(a) of Circular No. 36/2010 Customs dated 23.09.2010 imposing time limits for amending shipping bills is ultra vires of Section 149 of the Customs Act, 1962.
Facts- Petitioner No.1 is a Merchant Exporter and Petitioner No.2 is an Importer as also a Merchant Exporter.
On 20th September 2018, Petitioner No.2 imported goods under Advance Authorization No.5210042794 dated 9th October 2018, for carrying out the manufacturing process of final product for the purpose of Export. On 31st March 2021, Peti...
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