https://www.taxtmi.com/caselaws?id=241218 The appeal was filed by the Revenue against an Order-in-Appeal, with a delay of 118 days attributed to file misplacement. The condonation of delay was accepted, leading to appeal admission. Regarding the amendment in a shipping bill to correct the Advance Licence Number, the Tribunal upheld the lower authority's decision, allowing the amendment based on existing documentary evidence at the time of export under Section 149 of the Customs Act. The absence of initial submission of invoices did not hinder the amendment, affirming the respondent's entitlement to amend the bill. The Revenue's appeal was dismissed. en-us Fri, 18 May 2012 00:00:00 +0530 Thu, 19 Dec 2013 06:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241218 The appeal was filed by the Revenue against an Order-in-Appeal, with a delay of 118 days attributed to file misplacement. The condonation of delay was accepted, leading to appeal admission. Regarding the amendment in a shipping bill to correct the Advance Licence Number, the Tribunal upheld the lower authority's decision, allowing the amendment based on existing documentary evidence at the time of export under Section 149 of the Customs Act. The absence of initial submission of invoices did not hinder the amendment, affirming the respondent's entitlement to amend the bill. The Revenue's appeal was dismissed. Case-Laws Customs Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241218