High Court Remands Case: Exporters Can Amend Shipping Bills Without Proving Intent to Claim Benefits. Section 149 Applies.

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....Amendment in the Shipping Bills - it is not incumbent upon the exporter to prove an “intention” to claim drawback or other benefits. Section 149 of the Act enables an exporter to claim amendments in the shipping bills for any reason that may be deemed expedient. However, that provision nowhere speaks of an obligation or duty cast upon the exporter to establish intendment. - Matter restored back for fresh consideration - HC....