https://www.taxtmi.com/caselaws?id=407343 For EPCG benefits, omission of the authorisation number and supporting manufacturer details in the shipping bills was not treated as fatal where the exporter could substantiate the exports through contemporaneous records. Section 149 of the Customs Act was applied to permit correction or substantiation on that basis, and the rejection was found non-speaking because it ignored the explanation and supporting material without giving an effective opportunity to prove the exports through third-party documentation. Fresh consideration of the amendment request on merits was directed after allowing production of supporting evidence. en-us Thu, 29 Apr 2021 00:00:00 +0530 Fri, 22 Oct 2021 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407343 For EPCG benefits, omission of the authorisation number and supporting manufacturer details in the shipping bills was not treated as fatal where the exporter could substantiate the exports through contemporaneous records. Section 149 of the Customs Act was applied to permit correction or substantiation on that basis, and the rejection was found non-speaking because it ignored the explanation and supporting material without giving an effective opportunity to prove the exports through third-party documentation. Fresh consideration of the amendment request on merits was directed after allowing production of supporting evidence. Case-Laws Customs Thu, 29 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407343