https://www.taxtmi.com/caselaws?id=219137 Section 149 of the Customs Act, 1962 permits amendment of export documents on the basis of documentary evidence existing at the time of export, but it does not itself create an unrestricted power to substitute one Shipping Bill type for another. In the context of DEPB claims, the prescribed export declarations, scrutiny requirements and entitlement particulars differ from a free Shipping Bill. The Board's circulars of 16-1-2004 and 23-9-2010 expressly restricted conversion of free Shipping Bills into export promotion scheme Shipping Bills, including DEPB, and were treated as binding limitations within the statutory framework. en-us Fri, 17 Feb 2012 00:00:00 +0530 Sat, 06 Oct 2012 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219137 Section 149 of the Customs Act, 1962 permits amendment of export documents on the basis of documentary evidence existing at the time of export, but it does not itself create an unrestricted power to substitute one Shipping Bill type for another. In the context of DEPB claims, the prescribed export declarations, scrutiny requirements and entitlement particulars differ from a free Shipping Bill. The Board's circulars of 16-1-2004 and 23-9-2010 expressly restricted conversion of free Shipping Bills into export promotion scheme Shipping Bills, including DEPB, and were treated as binding limitations within the statutory framework. Case-Laws Customs Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219137