https://www.taxtmi.com/caselaws?id=405913 A procedural omission in non-EDI shipping bills did not defeat entitlement to MEIS benefits where the exported goods were otherwise eligible and the export record showed verification; the declaration of intent in the Handbook of Procedures was treated as an administrative requirement, so the defect was only technical and the objection failed. Section 149 of the Customs Act, 1962 permitted amendment of shipping bills on the basis of existing documentary evidence, and a circular could not impose a time limit absent from the statute; the amendment request therefore could not be rejected on delay alone. The exporter was entitled to MEIS benefit and amendment of the shipping bills. en-us Wed, 24 Mar 2021 00:00:00 +0530 Fri, 22 Oct 2021 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405913 A procedural omission in non-EDI shipping bills did not defeat entitlement to MEIS benefits where the exported goods were otherwise eligible and the export record showed verification; the declaration of intent in the Handbook of Procedures was treated as an administrative requirement, so the defect was only technical and the objection failed. Section 149 of the Customs Act, 1962 permitted amendment of shipping bills on the basis of existing documentary evidence, and a circular could not impose a time limit absent from the statute; the amendment request therefore could not be rejected on delay alone. The exporter was entitled to MEIS benefit and amendment of the shipping bills. Case-Laws Customs Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405913