Customs Act Section 149: Shipping Bill Amendments Require Contemporaneous Documentation for Approval

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....CESTAT remanded a case concerning refusal to amend shipping bills under s.149 of Customs Act, 1962. The appellant sought amendments to include revised values, claiming they had documentary evidence existing at the time of export to justify the changes. The Tribunal clarified that while amendments aren't permitted as a matter of course, authorities have discretion when supported by contemporaneous documentary evidence. The appellant's request aimed to facilitate receipt of differential payments through proper channels. CESTAT directed the original authority to re-examine the documents with reasons for acceptance or rejection, while providing the appellant an opportunity of hearing before concluding the remand proceedings.....