https://www.taxtmi.com/caselaws?id=751395 Karnataka HC allowed petition seeking amendment of shipping bills containing inadvertent error where petitioner declared "No" instead of "Yes" under RoSCTL scheme column. Following Madras HC precedent in Paramount Textiles case, court held that despite clerical error, petitioner's intention to claim RoSCTL benefits was evident from other record materials. Court quashed respondent's communication dated 24.11.2022 and directed authorities to permit amendment of 28 shipping bills for January-September 2021 period, grant RoSCTL scheme benefits, and credit amounts to petitioner's Customs E-Scrip Ledger expeditiously. en-us Tue, 20 Feb 2024 00:00:00 +0530 Tue, 16 Apr 2024 07:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751395 Karnataka HC allowed petition seeking amendment of shipping bills containing inadvertent error where petitioner declared "No" instead of "Yes" under RoSCTL scheme column. Following Madras HC precedent in Paramount Textiles case, court held that despite clerical error, petitioner's intention to claim RoSCTL benefits was evident from other record materials. Court quashed respondent's communication dated 24.11.2022 and directed authorities to permit amendment of 28 shipping bills for January-September 2021 period, grant RoSCTL scheme benefits, and credit amounts to petitioner's Customs E-Scrip Ledger expeditiously. Case-Laws Customs Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751395