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        Amendment in shipping bills - after export of goods - change in the name of exporter - The shipping bills issued made in the name of M/s Jyoti Structures Ltd (Exporter) and bill of lading in the name of appellant with remarks on behalf of M/s Jyoti Structures Ltd. - the amendment in the shipping bill is clearly governed by section 149 and there is no reason why amendment cannot be allowed as per section 149.

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