https://www.taxtmi.com/caselaws?id=768160 CESTAT Bangalore allowed appeal by remand regarding refusal to amend shipping bills under s.149 of CA, 1962. Original authority rejected amendment citing insufficient documentary evidence and potential FEMA violations. CESTAT held that while amendments cannot be permitted as matter of course, authorities must examine documents existing at time of export. Appellant produced relevant documents including price negotiation records seeking amendment to receive differential payments through proper channels. Matter remanded to original authority for fresh examination of documents with opportunity of hearing to appellant before decision. en-us Fri, 28 Mar 2025 00:00:00 +0530 Wed, 02 Apr 2025 08:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768160 CESTAT Bangalore allowed appeal by remand regarding refusal to amend shipping bills under s.149 of CA, 1962. Original authority rejected amendment citing insufficient documentary evidence and potential FEMA violations. CESTAT held that while amendments cannot be permitted as matter of course, authorities must examine documents existing at time of export. Appellant produced relevant documents including price negotiation records seeking amendment to receive differential payments through proper channels. Matter remanded to original authority for fresh examination of documents with opportunity of hearing to appellant before decision. Case-Laws Customs Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768160