https://www.taxtmi.com/caselaws?id=752474 CESTAT Mumbai held that section 149 of Customs Act, 1962 allows amendment of shipping bills for rectification of documents without considering consequential benefits. The tribunal found that customs authorities erred by refusing conversion of scheme codes in shipping bills based on potential drawback implications. The provision empowers amendment subject only to verifiability of facts at import/export date. The impugned circular wrongly conflated amendment jurisdiction with benefit assessment powers. Order set aside, directing authorities to decide amendment requests without considering flowing benefits, restricting determination to statutory framework of section 149. en-us Tue, 07 May 2024 00:00:00 +0530 Sat, 11 May 2024 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752474 CESTAT Mumbai held that section 149 of Customs Act, 1962 allows amendment of shipping bills for rectification of documents without considering consequential benefits. The tribunal found that customs authorities erred by refusing conversion of scheme codes in shipping bills based on potential drawback implications. The provision empowers amendment subject only to verifiability of facts at import/export date. The impugned circular wrongly conflated amendment jurisdiction with benefit assessment powers. Order set aside, directing authorities to decide amendment requests without considering flowing benefits, restricting determination to statutory framework of section 149. Case-Laws Customs Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752474