https://www.taxtmi.com/caselaws?id=789735 Section 149 of the Customs Act permits amendment of shipping bills on the basis of documentary evidence and does not contain any limitation period; a departmental circular cannot impose a time bar inconsistent with that statutory power, so rejection solely for delay was unsustainable. Correction of the billing code from "00" to "26" was also allowed because the export documents already showed the DFIA basis, and the change merely corrected an inadvertent broker error rather than effecting a fresh conversion of scheme. The appeals accordingly failed and the amendment was sustained. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789735 Section 149 of the Customs Act permits amendment of shipping bills on the basis of documentary evidence and does not contain any limitation period; a departmental circular cannot impose a time bar inconsistent with that statutory power, so rejection solely for delay was unsustainable. Correction of the billing code from "00" to "26" was also allowed because the export documents already showed the DFIA basis, and the change merely corrected an inadvertent broker error rather than effecting a fresh conversion of scheme. The appeals accordingly failed and the amendment was sustained. Case-Laws Customs Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789735