https://www.taxtmi.com/caselaws?id=797212 Post-export amendment of shipping bills under Section 149 is available where contemporaneous documentary evidence existed at export. A circular-prescribed limitation cannot curtail the statutory amendment power if it is ultra vires Section 149, and a later notification imposing a limitation applies only prospectively to shipping bills filed after its publication. Conversion of free shipping bills to EPCG shipping bills may be processed on the basis of shipping bills, duty-payment records, invoices and bank realisation certificates; absence of physical examination at export does not displace this documentary standard. A clerical omission of EPCG authorisation details should not defeat substantive export benefits where eligibility is supported by contemporaneous evidence. en-us Tue, 18 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797212 Post-export amendment of shipping bills under Section 149 is available where contemporaneous documentary evidence existed at export. A circular-prescribed limitation cannot curtail the statutory amendment power if it is ultra vires Section 149, and a later notification imposing a limitation applies only prospectively to shipping bills filed after its publication. Conversion of free shipping bills to EPCG shipping bills may be processed on the basis of shipping bills, duty-payment records, invoices and bank realisation certificates; absence of physical examination at export does not displace this documentary standard. A clerical omission of EPCG authorisation details should not defeat substantive export benefits where eligibility is supported by contemporaneous evidence. Case-Laws Customs Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797212