https://www.taxtmi.com/caselaws?id=190253 Time spent pursuing the matter before the wrong forum was excluded for limitation purposes, so the later filing before the Tribunal was treated as within time. Amendment and endorsement of free shipping bills for VKGUY benefits were permitted under Customs law because the claim was supported by documentary evidence already in existence at the time of export, and refusal to amend was inconsistent with the scope of Section 149 of the Customs Act, 1962. The shipping bills were directed to be endorsed to extend the export incentive benefit. en-us Mon, 18 Aug 2014 00:00:00 +0530 Thu, 09 Feb 2017 22:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190253 Time spent pursuing the matter before the wrong forum was excluded for limitation purposes, so the later filing before the Tribunal was treated as within time. Amendment and endorsement of free shipping bills for VKGUY benefits were permitted under Customs law because the claim was supported by documentary evidence already in existence at the time of export, and refusal to amend was inconsistent with the scope of Section 149 of the Customs Act, 1962. The shipping bills were directed to be endorsed to extend the export incentive benefit. Case-Laws Customs Mon, 18 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190253