https://www.taxtmi.com/caselaws?id=270763 Relief confined to amendment of documents was treated as falling within the scope of Section 149 of the Customs Act, 1962. The analysis states that the request was only for document amendment, not broader substantive relief, and on that basis the provision was applied to permit the amendment. The issue was decided in favour of the assessee and against the Revenue. en-us Fri, 09 Oct 2015 00:00:00 +0530 Fri, 27 Mar 2026 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270763 Relief confined to amendment of documents was treated as falling within the scope of Section 149 of the Customs Act, 1962. The analysis states that the request was only for document amendment, not broader substantive relief, and on that basis the provision was applied to permit the amendment. The issue was decided in favour of the assessee and against the Revenue. Case-Laws Customs Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270763