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2020 (3) TMI 268 - AT - CustomsAmendment in shipping bills - amendment sought in the said shipping bills by changing the mark from N to Y in these shipping bills which would entitle them to claim the benefit under the scheme - sole reason for denial of the amendment is that under section 149 of the Customs Act, amendment can only be allowed if it is based on documentary evidence which was in existence at the time when the goods were exported - HELD THAT:- The amendment claimed by the appellant is not in the nature of change in the shipping bills which may require evidence to prove. They are not intending to change description of goods or quantity of goods which would require any documentary evidence. The only thing they are requiring to amend their shipping bill is their intention of avail the benefit of a particular scheme. In these circumstances, the benefit of section 149 of the Customs Act cannot be denied. Appeal allowed - decided in favor of appellant.
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