https://www.taxtmi.com/caselaws?id=337123 Section 149 of the Customs Act permits post-export amendment of shipping bills where contemporaneous documentary evidence supports the substantive export entitlement. Goods records, invoices, shipping documents and other relevant material already available with customs can establish that the factual basis existed at export. An omitted declaration introduced later may constitute a non-vital declaratory defect rather than an unsupported substantive conversion. In those circumstances, the shipping bills may be amended and customs authorities must give effect to the amendment, provided the request does not seek to create entitlement without contemporaneous evidence. en-us Wed, 07 Dec 2016 00:00:00 +0530 Mon, 21 Aug 2017 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337123 Section 149 of the Customs Act permits post-export amendment of shipping bills where contemporaneous documentary evidence supports the substantive export entitlement. Goods records, invoices, shipping documents and other relevant material already available with customs can establish that the factual basis existed at export. An omitted declaration introduced later may constitute a non-vital declaratory defect rather than an unsupported substantive conversion. In those circumstances, the shipping bills may be amended and customs authorities must give effect to the amendment, provided the request does not seek to create entitlement without contemporaneous evidence. Case-Laws Customs Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337123