https://www.taxtmi.com/highlights?id=96513 Amendment of shipping bills under section 149 and conversion of 'free' to scheme shipping bills turned on documentary proof and customs certification; ARE-1 endorsements showing excise relief were not controverted and establish entitlement, so rejection of amendment requests was improper. The tribunal found a quasi-judicial duty on the Commissioner to examine the submitted documents and remanded with a direction to amend the impugned shipping bills on available facts. Customs authorities' routine role in certifying export relief was emphasised and absence of evidence against customs officials made discarding that certification unsupportable. en-us Mon, 02 Feb 2026 08:20:23 +0530 Mon, 02 Feb 2026 08:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96513 Amendment of shipping bills under section 149 and conversion of 'free' to scheme shipping bills turned on documentary proof and customs certification; ARE-1 endorsements showing excise relief were not controverted and establish entitlement, so rejection of amendment requests was improper. The tribunal found a quasi-judicial duty on the Commissioner to examine the submitted documents and remanded with a direction to amend the impugned shipping bills on available facts. Customs authorities' routine role in certifying export relief was emphasised and absence of evidence against customs officials made discarding that certification unsupportable. Highlights Customs Mon, 02 Feb 2026 08:20:23 +0530 https://www.taxtmi.com/highlights?id=96513