https://www.taxtmi.com/caselaws?id=794779 Amendment of a shipping bill to correct an inadvertent omission was treated as permissible where the governing law did not prescribe a time limit and a Board circular could not impose one. The text states that settled precedent treats such circular-based limits as ineffective when the statute is silent, and that a procedural error corrected through the statutory mechanism should not defeat a genuine exporter's substantive entitlement under a beneficial export incentive scheme. On that basis, the exporter's failure to tick the relevant checkbox was not enough to deny MEIS benefit, and the Revenue's challenge failed. en-us Thu, 11 Jun 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794779 Amendment of a shipping bill to correct an inadvertent omission was treated as permissible where the governing law did not prescribe a time limit and a Board circular could not impose one. The text states that settled precedent treats such circular-based limits as ineffective when the statute is silent, and that a procedural error corrected through the statutory mechanism should not defeat a genuine exporter's substantive entitlement under a beneficial export incentive scheme. On that basis, the exporter's failure to tick the relevant checkbox was not enough to deny MEIS benefit, and the Revenue's challenge failed. Case-Laws Customs Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794779