https://www.taxtmi.com/caselaws?id=788950 Section 149 of the Customs Act, 1962 permits amendment of shipping bills after export where the request is otherwise legally maintainable, and a three-month limit in a Board circular cannot override that statutory power. A clerical or procedural mistake in the shipping bill should not by itself deprive an exporter of duty drawback when the export is otherwise eligible. On that basis, conversion of the shipping bills was upheld and the Revenue's challenge failed. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788950 Section 149 of the Customs Act, 1962 permits amendment of shipping bills after export where the request is otherwise legally maintainable, and a three-month limit in a Board circular cannot override that statutory power. A clerical or procedural mistake in the shipping bill should not by itself deprive an exporter of duty drawback when the export is otherwise eligible. On that basis, conversion of the shipping bills was upheld and the Revenue's challenge failed. Case-Laws Customs Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788950