HC permits manual amendment in Bill of Entry when ICES portal not supports such amendment

Hindustan Unilever Limited Vs Union of India (Madras High Court) Bill of Entry amendment in manual form when ICES portal not supports such amendment: In a case involving erroneous mention of GSTIN in the Bill of Entry, the Madras High Court has allowed manual correction. The Petitioner’s request for amendment of GSTN in Bill of entry as per Section 149 of the Customs Act was earlier rejected by the Custom authorities due to the reason that once the data is transmitted to GSTN, ICES would not be able to amend the details. The petitioner was unable to claim the input tax credit in respect of I...