https://www.taxtmi.com/caselaws?id=34844 Where a consignment booked under one master airway bill was split by the freight forwarder into two house airway bills without the importer's knowledge, and duty on the first bill of entry was paid for 1,200 pieces though it covered only 600, the situation was not short shipment. The shipping documents and examination report showed that the full consignment had arrived on the same aircraft, so the precedent cited by the Revenue did not apply. Correction of the bill of entry under Section 149 of the Customs Act was maintainable, and the excess customs duty paid on the first bill of entry was refundable. en-us Wed, 28 Jan 2009 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34844 Where a consignment booked under one master airway bill was split by the freight forwarder into two house airway bills without the importer's knowledge, and duty on the first bill of entry was paid for 1,200 pieces though it covered only 600, the situation was not short shipment. The shipping documents and examination report showed that the full consignment had arrived on the same aircraft, so the precedent cited by the Revenue did not apply. Correction of the bill of entry under Section 149 of the Customs Act was maintainable, and the excess customs duty paid on the first bill of entry was refundable. Case-Laws Customs Wed, 28 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34844