https://www.taxtmi.com/highlights?id=72324 Amendment in the Shipping Bills - it is not incumbent upon the exporter to prove an “intention” to claim drawback or other benefits. Section 149 of the Act enables an exporter to claim amendments in the shipping bills for any reason that may be deemed expedient. However, that provision nowhere speaks of an obligation or duty cast upon the exporter to establish intendment. - Matter restored back for fresh consideration - HC en-us Tue, 03 Oct 2023 14:16:33 +0530 Tue, 03 Oct 2023 14:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72324 Amendment in the Shipping Bills - it is not incumbent upon the exporter to prove an “intention” to claim drawback or other benefits. Section 149 of the Act enables an exporter to claim amendments in the shipping bills for any reason that may be deemed expedient. However, that provision nowhere speaks of an obligation or duty cast upon the exporter to establish intendment. - Matter restored back for fresh consideration - HC Highlights Customs Tue, 03 Oct 2023 14:16:33 +0530 https://www.taxtmi.com/highlights?id=72324