https://www.taxtmi.com/caselaws?id=236138 The Tribunal allowed post-export amendments to shipping bills to include declarations for claiming export incentives under the VKGUY scheme. It held that the absence of the declaration at the time of export was not a fatal defect, and amendments based on existing documentary evidence were permissible under Section 149 of the Customs Act. The Tribunal emphasized that decisions on curing such defects and granting incentives should be made by the DGFT, and conversion of free shipping bills to claim benefits post-export should be carefully considered. The Tribunal referred to relevant case law and directed the matter to the President of CESTAT for further action. en-us Mon, 01 Oct 2012 00:00:00 +0530 Sat, 30 May 2015 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236138 The Tribunal allowed post-export amendments to shipping bills to include declarations for claiming export incentives under the VKGUY scheme. It held that the absence of the declaration at the time of export was not a fatal defect, and amendments based on existing documentary evidence were permissible under Section 149 of the Customs Act. The Tribunal emphasized that decisions on curing such defects and granting incentives should be made by the DGFT, and conversion of free shipping bills to claim benefits post-export should be carefully considered. The Tribunal referred to relevant case law and directed the matter to the President of CESTAT for further action. Case-Laws Customs Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236138