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2007 (5) TMI 395 - AT - CustomsDrawback - amendment in Shipping bill - Held that: - the appellants’ case is squarely covered by provision to Section 149 of Customs Act, 1962 in as much as all the documents which were necessary for filing shipping bill under claim of drawback existed at the time of export and the ARE-I accompanying the shipping bill clearly stated that the goods were being exported under claim of drawback - the amendment cannot be denied - appeal allowed - decided in favor of appellant.
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