https://www.taxtmi.com/caselaws?id=385909 Section 149 of the Customs Act permits amendment of Shipping Bills on the basis of documentary evidence existing at the time of export, and a claim for MEIS benefit may be inserted after export where that evidentiary basis is available. The absence of an initial MEIS declaration and delay in seeking amendment were not treated as decisive because no statutory time bar governed the request, the export records supported the claim, and the relevant compliance requirements had not applied during the export period. The refusal to amend was therefore set aside and the amendment directed, confirming relief for the exporter. en-us Mon, 16 Sep 2019 00:00:00 +0530 Fri, 28 Feb 2020 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385909 Section 149 of the Customs Act permits amendment of Shipping Bills on the basis of documentary evidence existing at the time of export, and a claim for MEIS benefit may be inserted after export where that evidentiary basis is available. The absence of an initial MEIS declaration and delay in seeking amendment were not treated as decisive because no statutory time bar governed the request, the export records supported the claim, and the relevant compliance requirements had not applied during the export period. The refusal to amend was therefore set aside and the amendment directed, confirming relief for the exporter. Case-Laws Customs Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385909