2023 (5) TMI 714

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....nd of the Directorate of Foreign Trade to inform the Court as to what mechanism they came to evolve to deal with amended shipping bills. 2 Learned Counsel for Respondent No.4-Customs places before us an Advisory issued by the Directorate General of Systems and Data Management, dated 11 April 2020, regarding the transmission of shipping bills from Systems' backend to DGFT for MEIS benefits in certain cases. The advisory reads thus: "Date : 11th April, 2023                                                &nbsp....

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....                                                                                                                         Issued by: DgoS, ICES ....