Appellant Wins Right to Amend Shipping Bills for Brass Artwares u/s 149, Entitled to Differential Drawback.

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....Seeking amendment of drawback serial number in the shipping bills - appellant procured Brass Artwares from local market falling under tariff heading 74199930 and exported the same - rejection of the request without any reasoning - The appellant is squarely covered by the statutory provisions of Section 149 and proviso thereto - the appellant is entitled for amendment in the shipping bills and consequent differential drawback - AT....