Shipping bill amendment for RoSCTL conversion allowed; procedural code error cannot defeat otherwise admissible export incentive.

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....Amendment of shipping bills under Section 149 was held permissible for conversion of the export promotion scheme code from Drawback code 19 to Drawback and RoSCTL code 60, where the let export orders had been granted before the later 2022 Regulations and no adverse material existed against the shipping bills. The Tribunal treated the incorrect scheme code as an inadvertent procedural error, noted that the goods were eligible for RoSCTL, and rejected the objection that conversion would involve a stricter examination or possible MEIS overlap. It further held that the statutory power to amend documents cannot be curtailed by circulars and that a substantive export incentive otherwise admissible cannot be denied on such procedural grounds. The rejection was set aside.....