https://www.taxtmi.com/caselaws?id=393124 The appeal involved a dispute over the denial of an amendment in shipping bills by M/s Indian Oil Corporation Ltd. The appellant sought to change the marking to claim benefits under the MEIS. The court allowed the appeal, emphasizing that the denial based on the lack of documentary evidence was unjustified. The judgment highlighted that the requested amendment reflected the appellant's intention to avail scheme benefits and did not involve changing goods' description or quantity. The court stressed the importance of considering the nature of the requested amendment and the intentions behind it, especially in cases where documentary evidence may not be readily available due to initial confusion or errors. en-us Fri, 10 Jan 2020 00:00:00 +0530 Fri, 06 Mar 2020 12:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393124 The appeal involved a dispute over the denial of an amendment in shipping bills by M/s Indian Oil Corporation Ltd. The appellant sought to change the marking to claim benefits under the MEIS. The court allowed the appeal, emphasizing that the denial based on the lack of documentary evidence was unjustified. The judgment highlighted that the requested amendment reflected the appellant's intention to avail scheme benefits and did not involve changing goods' description or quantity. The court stressed the importance of considering the nature of the requested amendment and the intentions behind it, especially in cases where documentary evidence may not be readily available due to initial confusion or errors. Case-Laws Customs Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393124