https://www.taxtmi.com/caselaws?id=309245 An inadvertent EDI error in shipping bills should not defeat an export incentive claim where contemporaneous records show a clear intent to claim MEIS and the exports themselves are undisputed. The Court applied a liberal, pragmatic approach and held that existing documentary evidence, together with the absence of any challenge to the genuineness of the exports, justified correction of the shipping bills. The refusal to allow amendment was therefore unjustified, and the exporter was entitled to amendment of the bills and consideration for MEIS benefits on that basis. en-us Wed, 15 Dec 2021 00:00:00 +0530 Sat, 19 Aug 2023 22:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309245 An inadvertent EDI error in shipping bills should not defeat an export incentive claim where contemporaneous records show a clear intent to claim MEIS and the exports themselves are undisputed. The Court applied a liberal, pragmatic approach and held that existing documentary evidence, together with the absence of any challenge to the genuineness of the exports, justified correction of the shipping bills. The refusal to allow amendment was therefore unjustified, and the exporter was entitled to amendment of the bills and consideration for MEIS benefits on that basis. Case-Laws Customs Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309245