https://www.taxtmi.com/caselaws?id=4309 Customs law permits amendment of a shipping bill under Section 149 of the Customs Act, 1962 where pre-existing documentary evidence supports the change, and Board circulars cannot narrow that statutory power. The refusal to convert shipping bills to drawback shipping bills was treated as affecting legal rights and was therefore amenable to appellate review. Delay in seeking conversion may be condoned where strict adherence to the prescribed period would prejudice substantive entitlement. The stated effect is that amendment should be allowed when the statutory conditions are met and the evidence already on record supports the request. en-us Tue, 08 Jan 2008 00:00:00 +0530 Wed, 25 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4309 Customs law permits amendment of a shipping bill under Section 149 of the Customs Act, 1962 where pre-existing documentary evidence supports the change, and Board circulars cannot narrow that statutory power. The refusal to convert shipping bills to drawback shipping bills was treated as affecting legal rights and was therefore amenable to appellate review. Delay in seeking conversion may be condoned where strict adherence to the prescribed period would prejudice substantive entitlement. The stated effect is that amendment should be allowed when the statutory conditions are met and the evidence already on record supports the request. Case-Laws Customs Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4309