https://www.taxtmi.com/caselaws?id=443789 The Court quashed the order negating the petitioner's request to amend shipping bills from free to drawback bills under Section 149 of the Customs Act, 1962. It emphasized that Section 149 allows for such amendments based on existing documentary evidence at the time of export, and the discretion to permit amendments should be exercised judiciously. The Court found the reasoning for denial unsound as there is no obligation for the exporter to prove intention to claim benefits. The matter was remitted for fresh consideration, with all contentions left open. en-us Tue, 19 Sep 2023 00:00:00 +0530 Sat, 30 Sep 2023 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443789 The Court quashed the order negating the petitioner's request to amend shipping bills from free to drawback bills under Section 149 of the Customs Act, 1962. It emphasized that Section 149 allows for such amendments based on existing documentary evidence at the time of export, and the discretion to permit amendments should be exercised judiciously. The Court found the reasoning for denial unsound as there is no obligation for the exporter to prove intention to claim benefits. The matter was remitted for fresh consideration, with all contentions left open. Case-Laws Customs Tue, 19 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443789