Amendment of documents under customs law falls within Section 149 when the relief is limited to correction of records.

Relief confined to amendment of documents was treated as falling within the scope of Section 149 of the Customs Act, 1962. The analysis states that the request was only for document amendment, not broader substantive relief, and on that basis the provision was applied to permit the amendment. The issue was decided in favour of the assessee and against the Revenue.

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Issues: Whether the relief sought was confined to amendment of documents and was covered by Section 149 of the Customs Act, 1962.

Analysis: The relief was treated as an amendment of documents only. Such relief was held to fall squarely within the scope of Section 149 of the Customs Act, 1962.

Conclusion: The issue was decided in favour of the assessee and against the Revenue.

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