https://www.taxtmi.com/caselaws?id=1808 Amendment of export documents under Section 149 of the Customs Act, 1962 may be permitted where documentary evidence existing at the time of export establishes the relevant particulars. On the facts, the exported goods' weight was verified and consistently reflected in the invoice, shipping bill and ARE-1, the duplicate advance licence was not shown to be non-genuine, and the departmental circular did not exclude consideration on merits. Applying that statutory discretion, conversion of DEEC shipping bills into drawback shipping bills was treated as legally permissible, and the rejection of the request was unsustainable. en-us Fri, 11 May 2007 00:00:00 +0530 Sat, 20 Jul 2013 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1808 Amendment of export documents under Section 149 of the Customs Act, 1962 may be permitted where documentary evidence existing at the time of export establishes the relevant particulars. On the facts, the exported goods' weight was verified and consistently reflected in the invoice, shipping bill and ARE-1, the duplicate advance licence was not shown to be non-genuine, and the departmental circular did not exclude consideration on merits. Applying that statutory discretion, conversion of DEEC shipping bills into drawback shipping bills was treated as legally permissible, and the rejection of the request was unsustainable. Case-Laws Customs Fri, 11 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1808