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2009 (11) TMI 724 - AT - CustomsConversion of shipping bills - DEPB/DEEC shipping bills into cum-drawback scheme - right of amendment u/s 149 of the CA, 1962 - Held that: - importer/exporter cannot claim amendment as a matter of right. The words used namely, “proper officer may”, “in his discretion, authorise any document” to be amended indicate that the power to be exercised is only discretionary power - the order of the Commissioner in not acceding to the request for amendment of shipping bills in terms of Section 149 cannot be held to be arbitrary - appeal rejected - decided against Appellant.
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