No Prescribed Time limit for Filing an Application for Conversion or Amendment of Documents u/s 149 of Customs Act: CESTAT allows Request for Conversion [Read Order]

No - Presaacribed - Time - limit - Filing - Application - Conversion - Amendment - Documents - Customs - Act - TAXSCAN

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the request for conversion of shipping bills under section 149 of the Customs Act,1962 on the ground of no prescribed time limit applicable for applying conversion or amendment of documents.  Gupta Enterprises, the appellant assessee exported goods under various shipping bills indicating…

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