https://www.taxtmi.com/caselaws?id=153455 The Tribunal upheld the Commissioner's decision to deny the appellant's request to amend shipping bills for inclusion of benefits under the drawback scheme. The Commissioner's refusal was based on the practical difficulty of verifying goods already exported for drawback claims, in line with Circular No. 4/2004 and Section 149 of the Customs Act, 1962. The Tribunal emphasized the discretionary power of the proper officer in authorizing document amendments post-export and affirmed the importance of adhering to statutory guidelines and practical constraints in such matters. en-us Wed, 11 Nov 2009 00:00:00 +0530 Mon, 05 Jun 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153455 The Tribunal upheld the Commissioner's decision to deny the appellant's request to amend shipping bills for inclusion of benefits under the drawback scheme. The Commissioner's refusal was based on the practical difficulty of verifying goods already exported for drawback claims, in line with Circular No. 4/2004 and Section 149 of the Customs Act, 1962. The Tribunal emphasized the discretionary power of the proper officer in authorizing document amendments post-export and affirmed the importance of adhering to statutory guidelines and practical constraints in such matters. Case-Laws Customs Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153455