2006 (8) TMI 57

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....ping Bill filed at KandlaPort and MudraPort, as a duty free shipping bill as prescribed under the Regulations. The applications were made to the proper officer to amend the declarations on the said shipping bills due to ministerial errors & to add the word "under the claim of 'DFRC'. These amendments, as requested for, could have been granted by the proper officer under the provisions of Section 1....

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....r which the subsequent period DFC has been claimed and granted. 4.In view of the above findings, I find no reasons to deny the amendments sought under Section 149 of the Customs Act, 1962 to interpolate the words "under claim for DFRC" on the said Shipping Bill. The reason of the lower authorities of the goods having been shipped do not justify the denial of the interpolation of the said words ....