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ARTICLE · 25 JUNE 2021

BOE Amendment Under The Customs Act

In this outing we are discussing about amendment or correction of documents under the Customs Act, 1962 which is big bone of contention between the customs and the importer exporter community.

IndiaInternational Law

Whenever any legislation is framed, framers of law have challenge in hand to draft a complete code which should provide for every past, present and foreseeable future exigencies in addition to keep pace with developments around the subject matter of such legislation. Accordingly, for instance in taxation legislations, framers of the legislation have to provide for definition of key terms; levy of tax; subject of tax; assessment; demand, recovery and refund of tax; correction or amendment of documents; and authorise administrative authority to draft machinery provisions for implementation thereof. Thus, there is almost standard template for every taxation or similar legislation, which framers thereof follows and then provide for additional key peculiar features.

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