https://www.taxtmi.com/caselaws?id=176314 The Tribunal held that changing the incentive scheme on shipping bills post-export is impermissible under Section 149 of the Customs Act, 1962. The Tribunal emphasized the need for accurate initial declarations and compliance with relevant circulars, ruling in favor of the Revenue and setting aside the Commissioner (Appeals) decision. The judgment underscores the prohibition on altering shipping bills after goods have been exported, highlighting the significance of adhering to prescribed procedures from the outset. en-us Thu, 20 Mar 2014 00:00:00 +0530 Sat, 19 Dec 2015 09:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176314 The Tribunal held that changing the incentive scheme on shipping bills post-export is impermissible under Section 149 of the Customs Act, 1962. The Tribunal emphasized the need for accurate initial declarations and compliance with relevant circulars, ruling in favor of the Revenue and setting aside the Commissioner (Appeals) decision. The judgment underscores the prohibition on altering shipping bills after goods have been exported, highlighting the significance of adhering to prescribed procedures from the outset. Case-Laws Customs Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176314