https://www.taxtmi.com/caselaws?id=404609 A bona fide omission to mark the correct export intent in EDI shipping bills should not, by itself, defeat MEIS benefits where the exporter is otherwise substantively eligible and supporting documentary evidence exists. The text explains that Section 149 of the Customs Act, 1962 permits amendment of shipping documents on the basis of existing records and is to be applied in a liberal, facilitative manner rather than with a rigid limitation approach. Where exports were otherwise covered under the relevant public notices and the mistake was purely procedural, refusal to allow amendment and the resulting denial of incentive were unsustainable. en-us Mon, 08 Feb 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404609 A bona fide omission to mark the correct export intent in EDI shipping bills should not, by itself, defeat MEIS benefits where the exporter is otherwise substantively eligible and supporting documentary evidence exists. The text explains that Section 149 of the Customs Act, 1962 permits amendment of shipping documents on the basis of existing records and is to be applied in a liberal, facilitative manner rather than with a rigid limitation approach. Where exports were otherwise covered under the relevant public notices and the mistake was purely procedural, refusal to allow amendment and the resulting denial of incentive were unsustainable. Case-Laws Customs Mon, 08 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404609