https://www.taxtmi.com/caselaws?id=789013 Section 149 of the Customs Act, 1962 permits amendment of shipping bills where contemporaneous documentary evidence existing at the time of export supports the requested correction. In the context of MEIS claims, an inadvertent omission in the reward column is treated as a procedural error if the export documents and surrounding record show that the exporter had in substance claimed the benefit and the exports were genuinely eligible. Such a rectifiable lapse should not defeat entitlement to a beneficial export incentive scheme when the amendment is sought on the basis of existing evidence. en-us Mon, 30 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789013 Section 149 of the Customs Act, 1962 permits amendment of shipping bills where contemporaneous documentary evidence existing at the time of export supports the requested correction. In the context of MEIS claims, an inadvertent omission in the reward column is treated as a procedural error if the export documents and surrounding record show that the exporter had in substance claimed the benefit and the exports were genuinely eligible. Such a rectifiable lapse should not defeat entitlement to a beneficial export incentive scheme when the amendment is sought on the basis of existing evidence. Case-Laws Customs Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789013