https://www.taxtmi.com/caselaws?id=947 The court allowed the appeals, directing the interpolation of the words 'under claim of DFRC' on the Shipping Bill, as the requested amendment was deemed a clerical correction rather than a conversion of shipping bill types. The judge emphasized that the goods being shipped did not justify denial, as the interpolation of words would not alter the duty status of the Shipping Bill. Consequently, the appeals were allowed, and the amendments were granted under Section 149 of the Customs Act, 1962. en-us Fri, 18 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=947 The court allowed the appeals, directing the interpolation of the words 'under claim of DFRC' on the Shipping Bill, as the requested amendment was deemed a clerical correction rather than a conversion of shipping bill types. The judge emphasized that the goods being shipped did not justify denial, as the interpolation of words would not alter the duty status of the Shipping Bill. Consequently, the appeals were allowed, and the amendments were granted under Section 149 of the Customs Act, 1962. Case-Laws Customs Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=947