https://www.taxtmi.com/caselaws?id=432137 Corrected shipping bills could be regularised through the statutory amendment mechanism under section 149 of the Customs Act, and the inability of the online portal to transmit a manual post-EGM amendment did not by itself defeat consideration of export incentive benefits. The court directed transmission of the corrected bills through manual intervention at ICEGATE to enable DGFT processing and required the petitioner's MEIS claim to be decided thereafter. The operative effect was to preserve the claim for consideration on the basis of the amended shipping bills rather than reject it for the procedural limitation of online filing. en-us Fri, 16 Dec 2022 00:00:00 +0530 Thu, 29 Dec 2022 09:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432137 Corrected shipping bills could be regularised through the statutory amendment mechanism under section 149 of the Customs Act, and the inability of the online portal to transmit a manual post-EGM amendment did not by itself defeat consideration of export incentive benefits. The court directed transmission of the corrected bills through manual intervention at ICEGATE to enable DGFT processing and required the petitioner's MEIS claim to be decided thereafter. The operative effect was to preserve the claim for consideration on the basis of the amended shipping bills rather than reject it for the procedural limitation of online filing. Case-Laws Customs Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432137