https://www.taxtmi.com/caselaws?id=446927 The Tribunal rejected the appellant's request to amend the shipping bill to qualify for DEPB benefits, as the request was made six years after the export. Despite the absence of a specific time limit under Section 149 of the Customs Act 1962, the Tribunal emphasized the need for requests to be made within a reasonable period. The decision was supported by precedents and judgments, including those from the HC of Delhi, affirming that the department cannot be expected to entertain such delayed requests. The appeal was dismissed, and the order was pronounced on 07.12.2023. en-us Thu, 07 Dec 2023 00:00:00 +0530 Fri, 15 Dec 2023 10:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446927 The Tribunal rejected the appellant's request to amend the shipping bill to qualify for DEPB benefits, as the request was made six years after the export. Despite the absence of a specific time limit under Section 149 of the Customs Act 1962, the Tribunal emphasized the need for requests to be made within a reasonable period. The decision was supported by precedents and judgments, including those from the HC of Delhi, affirming that the department cannot be expected to entertain such delayed requests. The appeal was dismissed, and the order was pronounced on 07.12.2023. Case-Laws Customs Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446927