https://www.taxtmi.com/caselaws?id=406580 Where entitlement to MEIS benefits was otherwise established and the export record existed, omission to declare intent on the shipping bills was treated as a curable procedural defect. The High Court noted that paragraph 3.14(a) of the Handbook required a declaration of intent, but SEZ exports fell within the scheme and the petitioner's exports were undisputed. It further stated that section 149 of the Customs Act, 1962 permits amendment of shipping documents on the basis of contemporaneous documentary evidence and does not impose a rigid time bar. The shipping bills were therefore to be converted and the petitioner was to be considered for MEIS benefits. en-us Fri, 12 Mar 2021 00:00:00 +0530 Sat, 17 Apr 2021 22:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406580 Where entitlement to MEIS benefits was otherwise established and the export record existed, omission to declare intent on the shipping bills was treated as a curable procedural defect. The High Court noted that paragraph 3.14(a) of the Handbook required a declaration of intent, but SEZ exports fell within the scheme and the petitioner's exports were undisputed. It further stated that section 149 of the Customs Act, 1962 permits amendment of shipping documents on the basis of contemporaneous documentary evidence and does not impose a rigid time bar. The shipping bills were therefore to be converted and the petitioner was to be considered for MEIS benefits. Case-Laws Customs Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406580