https://www.taxtmi.com/caselaws?id=337123 The Court allowed the appellant to amend the shipping document within two months despite the denial under Section 149 of the Customs Act. The Court distinguished the case from prior rulings, considering the appellant's export history and the introduction of the declaration requirement post-exports. Emphasizing compliance with Handbook of Procedure conditions, the Court found the omission curable due to supporting documents. The appeal favored the appellant, permitting the amendment based on substantial existing 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 The Court allowed the appellant to amend the shipping document within two months despite the denial under Section 149 of the Customs Act. The Court distinguished the case from prior rulings, considering the appellant's export history and the introduction of the declaration requirement post-exports. Emphasizing compliance with Handbook of Procedure conditions, the Court found the omission curable due to supporting documents. The appeal favored the appellant, permitting the amendment based on substantial existing evidence. Case-Laws Customs Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337123