https://www.taxtmi.com/caselaws?id=366459 Shipping bills may be amended after export under section 149 of the Customs Act, 1962 where the requested correction is supported by documents already in existence at the time of export. The contract, bill of lading, invoices and no-objection certificate showed that the appellant was the exporter, even though the transaction was routed through a merchant exporter. On that basis, the appellant was entitled to the export benefits, and a disclaimer certificate from the merchant exporter may be used to prevent misuse. en-us Mon, 30 Jul 2018 00:00:00 +0530 Sat, 06 Apr 2019 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366459 Shipping bills may be amended after export under section 149 of the Customs Act, 1962 where the requested correction is supported by documents already in existence at the time of export. The contract, bill of lading, invoices and no-objection certificate showed that the appellant was the exporter, even though the transaction was routed through a merchant exporter. On that basis, the appellant was entitled to the export benefits, and a disclaimer certificate from the merchant exporter may be used to prevent misuse. Case-Laws Customs Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366459