https://www.taxtmi.com/caselaws?id=344895 A shipping bill may be amended under Section 149 of the Customs Act, 1962 where export incentive claims are supported by documentary evidence already in existence at the time of export. A bona fide clerical mistake in entering the scheme code cannot defeat substantive entitlement when the shipping bill and invoices already reflected the DFIA file number and VKGUY claim, and the later DGFT licence and certificate supported the same claim. Refusal to allow amendment on this basis was treated as an unsustainable procedural bar. en-us Thu, 29 Jun 2017 00:00:00 +0530 Mon, 29 Jan 2018 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344895 A shipping bill may be amended under Section 149 of the Customs Act, 1962 where export incentive claims are supported by documentary evidence already in existence at the time of export. A bona fide clerical mistake in entering the scheme code cannot defeat substantive entitlement when the shipping bill and invoices already reflected the DFIA file number and VKGUY claim, and the later DGFT licence and certificate supported the same claim. Refusal to allow amendment on this basis was treated as an unsustainable procedural bar. Case-Laws Customs Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344895