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    <title>2023 (11) TMI 575 - GUJARAT HIGH COURT</title>
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    <description>Section 149 of the Customs Act, 1962 was applied to permit amendment of a shipping bill to correct the MEIS reward flag from &quot;No&quot; to the appropriate entry. The amendment was sought to enable transmission of the shipping bill on the portal and support a claim under the Merchandise Exports from India Scheme. A September 2023 CBIC advisory introduced a system option for post-EGM MEIS/reward amendment and transmission to DGFT, and the portal was required to such requests when made before the competent authority. The competent authority was directed to process the amendment application accordingly.</description>
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