https://www.taxtmi.com/caselaws?id=393713 The appellant successfully obtained the right to amend the Shipping Bill to rectify a clerical error and claim benefits under the Merchandise Exports from India Scheme (MEIS). Despite lower authorities' denial based on a DGFT Public Notice, the Hon'ble Member allowed the amendment under Section 149 of the Customs Act, 1962. Emphasizing the appellant's clear intention to claim MEIS benefits and referencing judicial precedents, the Member overturned the rejection, highlighting the importance of honoring such intentions and rectifying procedural defects through permissible amendments. The judgment set aside the previous denials and granted the appellant the requested amendment, aligning with established legal principles. en-us Mon, 02 Mar 2020 00:00:00 +0530 Sat, 21 Mar 2020 12:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393713 The appellant successfully obtained the right to amend the Shipping Bill to rectify a clerical error and claim benefits under the Merchandise Exports from India Scheme (MEIS). Despite lower authorities' denial based on a DGFT Public Notice, the Hon'ble Member allowed the amendment under Section 149 of the Customs Act, 1962. Emphasizing the appellant's clear intention to claim MEIS benefits and referencing judicial precedents, the Member overturned the rejection, highlighting the importance of honoring such intentions and rectifying procedural defects through permissible amendments. The judgment set aside the previous denials and granted the appellant the requested amendment, aligning with established legal principles. Case-Laws Customs Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393713