https://www.taxtmi.com/caselaws?id=190390 The Tribunal allowed the appellant's appeal for amendment of the shipping bill to claim duty drawback benefits, relying on Section 149 of the Customs Act. The Bombay High Court upheld the Tribunal's decision, emphasizing the permissibility of such amendments under specific conditions, as evidenced in previous cases. The Revenue's argument against the amendment was rejected, highlighting the importance of rectifying clerical errors to avail export benefits. The appellant was granted the liberty to seek consequential relief, underscoring the significance of allowing the amendment in this instance. en-us Thu, 26 Dec 2013 00:00:00 +0530 Fri, 23 Feb 2018 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190390 The Tribunal allowed the appellant's appeal for amendment of the shipping bill to claim duty drawback benefits, relying on Section 149 of the Customs Act. The Bombay High Court upheld the Tribunal's decision, emphasizing the permissibility of such amendments under specific conditions, as evidenced in previous cases. The Revenue's argument against the amendment was rejected, highlighting the importance of rectifying clerical errors to avail export benefits. The appellant was granted the liberty to seek consequential relief, underscoring the significance of allowing the amendment in this instance. Case-Laws Customs Thu, 26 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190390