Export document amendment permitted where contemporaneous evidence supports the particulars and statutory discretion remains available.

Amendment of export documents under Section 149 of the Customs Act, 1962 may be permitted where documentary evidence existing at the time of export establishes the relevant particulars. On the facts, the exported goods' weight was verified and consistently reflected in the invoice, shipping bill and ARE-1, the duplicate advance licence was not shown to be non-genuine, and the departmental circular did not exclude consideration on merits. Applying that statutory discretion, conversion of DEEC shipping bills into drawback shipping bills was treated as legally permissible, and the rejection of the request was unsustainable.

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Issues: Whether conversion of DEEC shipping bills into drawback shipping bills was permissible in law on the facts of the case.

Analysis: The weight of the exported goods had been checked and certified at the time of export, and the same weight appeared in the invoice, shipping bill and ARE-1, so the objection based on the drawback scheme being weight-based could not stand. The duplicate advance licence produced by the assessee was not shown to be non-genuine, so the objection based on belated production also failed. The Board circular relied upon by the department did not bar individual consideration on merits and facts, and the statutory power under Section 149 of the Customs Act, 1962 permitted amendment of export documents on the basis of documentary evidence existing at the time of export.

Conclusion: Conversion of the shipping bills was held to be legally permissible, and the rejection of the request was unsustainable.

Final Conclusion: The assessee succeeded and the impugned rejection was set aside.

Ratio Decidendi: Where documentary evidence existing at the time of export establishes the relevant particulars, amendment of export documents under Section 149 of the Customs Act, 1962 may be allowed, and a circular cannot be read to exclude such statutory discretion on merits.

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