https://www.taxtmi.com/caselaws?id=439798 The Tribunal allowed the appellant's appeal in a case involving the application of Section 149 of the Customs Act, 1962. The appellant sought an amendment to correct the name of the exporter on a shipping bill, supported by relevant documents. Despite the Revenue's argument that the appellant was not the actual exporter, the Tribunal found that Section 149 permits amendments based on existing documentary evidence at the time of export, supporting the appellant's claim. The impugned order was set aside, and the appellant's appeal was allowed, emphasizing the correct application of Section 149 in this context. en-us Mon, 19 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439798 The Tribunal allowed the appellant's appeal in a case involving the application of Section 149 of the Customs Act, 1962. The appellant sought an amendment to correct the name of the exporter on a shipping bill, supported by relevant documents. Despite the Revenue's argument that the appellant was not the actual exporter, the Tribunal found that Section 149 permits amendments based on existing documentary evidence at the time of export, supporting the appellant's claim. The impugned order was set aside, and the appellant's appeal was allowed, emphasizing the correct application of Section 149 in this context. Case-Laws Customs Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439798