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    <title>2022 (12) TMI 983 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, directing the amendment of &#039;N&#039; to &#039;Y&#039; in the shipping bills to enable the DGFT to undertake its responsibilities under the MEIS scheme. The Tribunal emphasized that the rejection of the appellant&#039;s request was improper and not supported by the authority of law. The Tribunal highlighted the need for customs authorities to exercise their discretion judiciously and facilitate trade by allowing procedural amendments.</description>
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      <description>The Tribunal allowed the appeal, directing the amendment of &#039;N&#039; to &#039;Y&#039; in the shipping bills to enable the DGFT to undertake its responsibilities under the MEIS scheme. The Tribunal emphasized that the rejection of the appellant&#039;s request was improper and not supported by the authority of law. The Tribunal highlighted the need for customs authorities to exercise their discretion judiciously and facilitate trade by allowing procedural amendments.</description>
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