https://www.taxtmi.com/caselaws?id=431551 The Tribunal held that the rejection of the appellant's request to amend shipping bills under Section 149 of the Customs Act, 1962, was unjustified. It set aside the decision of the customs authorities and directed the Commissioner to process the requested amendments. The Tribunal emphasized the importance of a liberal approach in permitting amendments to support export promotion schemes, highlighting the facilitative nature of Section 149. The ruling was issued on 07/12/2022. en-us Wed, 07 Dec 2022 00:00:00 +0530 Thu, 02 Feb 2023 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431551 The Tribunal held that the rejection of the appellant's request to amend shipping bills under Section 149 of the Customs Act, 1962, was unjustified. It set aside the decision of the customs authorities and directed the Commissioner to process the requested amendments. The Tribunal emphasized the importance of a liberal approach in permitting amendments to support export promotion schemes, highlighting the facilitative nature of Section 149. The ruling was issued on 07/12/2022. Case-Laws Customs Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431551