Section 149 Empowers Amendments to Shipping Bills, Affecting Revenue and Importers/Exporters Compliance. Key for Shipping Process.

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Full Text of the Document

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....Amendment in the shipping bill - The power and scope of Section 149 are wide and have serious ramifications both for the revenue and the importer/exporter. Therefore, it is in the realm or jurisdiction of respondents herein to make Section 149 operable as prescribed by regulations subject to such terms and conditions as may be stipulated by the competent authority. - HC....