https://www.taxtmi.com/caselaws?id=762789 An exporter who satisfied the substantive conditions for MEIS could not be denied the incentive because the EDI shipping bills initially reflected the default declaration "No" instead of "Yes". The Court treated the omission to mark intent as a procedural lapse under the Handbook of Procedures, not a substantive disqualification. It held that section 149 of the Customs Act permits amendment of shipping documents after export where documentary evidence existing at the relevant time supports the correction, and directed amendment of the shipping bills with consequential processing of the claim. en-us Fri, 26 Jul 2024 00:00:00 +0530 Fri, 06 Dec 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762789 An exporter who satisfied the substantive conditions for MEIS could not be denied the incentive because the EDI shipping bills initially reflected the default declaration "No" instead of "Yes". The Court treated the omission to mark intent as a procedural lapse under the Handbook of Procedures, not a substantive disqualification. It held that section 149 of the Customs Act permits amendment of shipping documents after export where documentary evidence existing at the relevant time supports the correction, and directed amendment of the shipping bills with consequential processing of the claim. Case-Laws Customs Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762789