https://www.taxtmi.com/caselaws?id=202327 The Tribunal allowed the appeal, setting aside the disallowance of the request to amend the Shipping Bills for the inclusion of Advance Licence Numbers. The appellants successfully argued that the omission of the Advance Licence Numbers was inadvertent, as the related numbers were present in the accompanying invoices. Despite initial objections by the adjudicating Commissioner, the Tribunal considered the subsequent certification by Central Excise authorities and took a lenient view to promote exports. As a result, the matter was remitted to the lower authority for allowing the requested amendments and conversion of the shipping bills. en-us Thu, 17 Feb 2011 00:00:00 +0530 Wed, 19 Aug 2015 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202327 The Tribunal allowed the appeal, setting aside the disallowance of the request to amend the Shipping Bills for the inclusion of Advance Licence Numbers. The appellants successfully argued that the omission of the Advance Licence Numbers was inadvertent, as the related numbers were present in the accompanying invoices. Despite initial objections by the adjudicating Commissioner, the Tribunal considered the subsequent certification by Central Excise authorities and took a lenient view to promote exports. As a result, the matter was remitted to the lower authority for allowing the requested amendments and conversion of the shipping bills. Case-Laws Customs Thu, 17 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202327