https://www.taxtmi.com/caselaws?id=761430 Amendment of shipping bills under Section 149 of the Customs Act can be permitted where a later public notice retrospectively extends DEPB benefits to exports already made and the exported goods fall within the notified items. The public notice issued under the Exim Policy expressly covered shipments made during the relevant prior period, so a refusal based solely on the absence of contemporaneous documentary evidence at the time of export was inconsistent with the notice's object and terms. On that basis, the amendment was allowed and the Section 149 objection failed in favour of the assessee. en-us Wed, 30 Oct 2024 00:00:00 +0530 Mon, 11 Nov 2024 08:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761430 Amendment of shipping bills under Section 149 of the Customs Act can be permitted where a later public notice retrospectively extends DEPB benefits to exports already made and the exported goods fall within the notified items. The public notice issued under the Exim Policy expressly covered shipments made during the relevant prior period, so a refusal based solely on the absence of contemporaneous documentary evidence at the time of export was inconsistent with the notice's object and terms. On that basis, the amendment was allowed and the Section 149 objection failed in favour of the assessee. Case-Laws Customs Wed, 30 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761430