No time limit prescribed u/s. 149 of Customs Act for amendment of shipping bills: CESTAT Mumbai

Hindustan Inox Limited Vs Commissioner of Customs (CESTAT Mumbai) CESTAT Mumbai held that rejection of request for amendment of shipping bills u/s. 149 of the Customs Act, 1962 on the ground of delay unjustified as legal provisions doesn’t prescribe any specific time limit. Facts- Common issue of payment of anti-subsidy/ Countervailing Duty (CVD) imposed on the import of stainless steel coils and plates from China under Section 9 of the Customs Tariff Act, 1975, vide Notification No.18/2015-Customs dated 01.04.2015, as amended and consequent to the confirmation of demand proposed in the Show...