Amendment of Shipping Bill for Drawback Claims on Re-exported Goods Permissible Under Section 149 of Customs Act

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....The HC held that amendment of a shipping bill from "Free Shipping Bill" to "Shipping Bill for Claim for Drawback" regarding re-export of goods under Section 149 of the Customs Act was permissible. Since the imported Black Pepper was never allowed outside customs area and had already been tested per Food Safety and Standards Act requirements, re-examination before re-export would have been merely procedural. Procedural irregularities under the Re-export of Imported Goods Rules cannot prejudice the petitioner's rights, as procedures are "handmaids of justice." The court directed respondents to refund the amount within two months, ruling that the petitioner could not be denied substantial benefits where goods were exported without being cleared.....