https://www.taxtmi.com/article/detailed?id=16516 Post-export amendment of shipping bills remains available under section 149 of the Customs Act, 1962 where supporting documents are produced, and the power to amend continues even after export completion, EGM filing, or issuance of a Let Export Order. The discussion treats this amendment mechanism as applicable to both manual and electronic records, and states that procedural or system-based constraints do not by themselves extinguish the statutory ability to correct export documents. It also notes that genuine export claims should not be defeated by technical defects where eligibility exists and no fraud is involved. en-us Thu, 28 May 2026 08:22:27 +0530 Thu, 28 May 2026 08:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16516 Post-export amendment of shipping bills remains available under section 149 of the Customs Act, 1962 where supporting documents are produced, and the power to amend continues even after export completion, EGM filing, or issuance of a Let Export Order. The discussion treats this amendment mechanism as applicable to both manual and electronic records, and states that procedural or system-based constraints do not by themselves extinguish the statutory ability to correct export documents. It also notes that genuine export claims should not be defeated by technical defects where eligibility exists and no fraud is involved. Articles Customs - Import - Export - SEZ Thu, 28 May 2026 08:22:27 +0530 https://www.taxtmi.com/article/detailed?id=16516