https://www.taxtmi.com/caselaws?id=261854 The Tribunal allowed the appellant's request to amend free shipping bills to include a declaration of intent to claim benefits under the VKGUY scheme. The Tribunal held that the requested amendment was permissible under Section 149 of the Customs Act, 1962, as it was based on documents available at the time of export and did not alter the nature or value of the goods. The Tribunal found the appellant's failure to declare the intent was bona fide, given that the requirement was introduced after the exports in question. The appeal was allowed, and the shipping bills were permitted to be amended accordingly. en-us Mon, 24 Nov 2014 00:00:00 +0530 Fri, 24 Jul 2015 15:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261854 The Tribunal allowed the appellant's request to amend free shipping bills to include a declaration of intent to claim benefits under the VKGUY scheme. The Tribunal held that the requested amendment was permissible under Section 149 of the Customs Act, 1962, as it was based on documents available at the time of export and did not alter the nature or value of the goods. The Tribunal found the appellant's failure to declare the intent was bona fide, given that the requirement was introduced after the exports in question. The appeal was allowed, and the shipping bills were permitted to be amended accordingly. Case-Laws Customs Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261854