Appellant requests shipping bill amendment to clear goods under Advance Licence; no time limit u/s 149.

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....Amendment of Shipping bills - it is at that time when the department has raised the demand of Anti Dumping Duty, the Appellant proposed to clear the goods under Advance licence, therefore firstly there is no delay in making request for amendment. Secondly no time limit has been prescribed under section 149 for such amendment. - AT....