https://www.taxtmi.com/caselaws?id=775832 The HC held that an assessee is entitled to amend shipping bills to claim export benefits even if not done with the original filing, rejecting the Department's reliance on software limitations to deny such amendments. The court emphasized that technological systems cannot override natural justice or the rights of parties. The revenue must implement software features or accept manual submissions to allow corrections after due approval and supervision. A mandamus was issued directing the respondents to permit the petitioner to amend shipping bills online or accept manual amendments and process them within four weeks of submission. The petition was allowed. en-us Wed, 09 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775832 The HC held that an assessee is entitled to amend shipping bills to claim export benefits even if not done with the original filing, rejecting the Department's reliance on software limitations to deny such amendments. The court emphasized that technological systems cannot override natural justice or the rights of parties. The revenue must implement software features or accept manual submissions to allow corrections after due approval and supervision. A mandamus was issued directing the respondents to permit the petitioner to amend shipping bills online or accept manual amendments and process them within four weeks of submission. The petition was allowed. Case-Laws Customs Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775832