https://www.taxtmi.com/caselaws?id=788789 Post-export amendment of shipping bills was held permissible under Section 149 of the Customs Act where the exporter sought correction of an inadvertent scheme-code entry from Drawback to Drawback and RoSCTL. The later 2022 post-export conversion regulations were treated as inapplicable because the exports and LEOs predated them. The statutory power under Section 149 could not be curtailed by earlier circulars where documentary evidence already supported RoSCTL entitlement, no adverse material existed against the shipping bills, and the correction would not prejudice customs assessment. Rejection of the amendment was therefore unsustainable, and the exporter was entitled to claim the appropriate export incentive. en-us Tue, 24 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788789 Post-export amendment of shipping bills was held permissible under Section 149 of the Customs Act where the exporter sought correction of an inadvertent scheme-code entry from Drawback to Drawback and RoSCTL. The later 2022 post-export conversion regulations were treated as inapplicable because the exports and LEOs predated them. The statutory power under Section 149 could not be curtailed by earlier circulars where documentary evidence already supported RoSCTL entitlement, no adverse material existed against the shipping bills, and the correction would not prejudice customs assessment. Rejection of the amendment was therefore unsustainable, and the exporter was entitled to claim the appropriate export incentive. Case-Laws Customs Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788789