https://www.taxtmi.com/caselaws?id=797667 Post-export amendment of shipping bills under Section 149 of the Customs Act is permissible where contemporaneous documentary evidence supports the amendment under the law applicable at export. A later-introduced limitation period cannot apply retrospectively, and repeated "NO" declarations, delay, or potential fiscal benefits do not create an absolute bar, although they may affect discretion. Amendment does not itself grant MEIS benefit, which requires independent determination by the competent authority. Departmental customs appeals below the prescribed monetary threshold are not maintainable unless a specified exception applies. en-us Tue, 25 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797667 Post-export amendment of shipping bills under Section 149 of the Customs Act is permissible where contemporaneous documentary evidence supports the amendment under the law applicable at export. A later-introduced limitation period cannot apply retrospectively, and repeated "NO" declarations, delay, or potential fiscal benefits do not create an absolute bar, although they may affect discretion. Amendment does not itself grant MEIS benefit, which requires independent determination by the competent authority. Departmental customs appeals below the prescribed monetary threshold are not maintainable unless a specified exception applies. Case-Laws Customs Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797667