https://www.taxtmi.com/caselaws?id=467751 Post-export amendment of a shipping bill under Section 149 of the Customs Act is permissible only where documentary evidence existing at the time of export supports the requested change; the proviso operates as a substantive limit on discretion, not a formality. A claim to amend the shipping bill for MEIS benefits cannot proceed on the basis of post-export material alone or without the requisite declaration of intent before export. The Tribunal was found not to have properly applied these conditions or examined the reasons for rejection, and the matter was remanded for fresh consideration. en-us Tue, 08 Nov 2022 00:00:00 +0530 Wed, 01 Apr 2026 12:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467751 Post-export amendment of a shipping bill under Section 149 of the Customs Act is permissible only where documentary evidence existing at the time of export supports the requested change; the proviso operates as a substantive limit on discretion, not a formality. A claim to amend the shipping bill for MEIS benefits cannot proceed on the basis of post-export material alone or without the requisite declaration of intent before export. The Tribunal was found not to have properly applied these conditions or examined the reasons for rejection, and the matter was remanded for fresh consideration. Case-Laws Customs Tue, 08 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467751