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2017 (7) TMI 7 - AT - CustomsAmendment in shipping bills - benefit of DFIA licence - Held that: - due to oversight and mistake on the part of Custom House Agent, who has mentioned the code as 00 instead of 03 will not disentitle the appellant to claim the benefit of export incentives provided under the scheme - it is well settled law that the procedures are meant for furthering the justice and not to hamper them. It can be seen that the amendment of shipping bill is permitted in case such amendment is on the basis of documentary evidence which is in existence at the time of export of the goods whereas in the present case, the shipping bills as well as the invoices clearly mentions regarding the filing number of DFIA licence and VKGUY scheme - appeal allowed - decided in favor of appellant.
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