https://www.taxtmi.com/caselaws?id=767363 The HC ruled in favor of the petitioner, allowing the amendment of the shipping bill from a "Free Shipping Bill" to a "Shipping Bill for Claim for Drawback" under Section 149 of the Customs Act, 1962. The Court emphasized that procedural requirements should not overshadow substantive justice, permitting the amendment and the claim for duty drawback. Additionally, the Court ordered a refund of customs duties paid, as the goods were re-exported, aligning with Article 265 of the Constitution of India. The Court dismissed procedural non-compliance arguments, reinforcing the precedence of substantive rights over procedural technicalities. en-us Wed, 13 Nov 2024 00:00:00 +0530 Mon, 17 Mar 2025 07:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767363 The HC ruled in favor of the petitioner, allowing the amendment of the shipping bill from a "Free Shipping Bill" to a "Shipping Bill for Claim for Drawback" under Section 149 of the Customs Act, 1962. The Court emphasized that procedural requirements should not overshadow substantive justice, permitting the amendment and the claim for duty drawback. Additionally, the Court ordered a refund of customs duties paid, as the goods were re-exported, aligning with Article 265 of the Constitution of India. The Court dismissed procedural non-compliance arguments, reinforcing the precedence of substantive rights over procedural technicalities. Case-Laws Customs Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767363