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2020 (8) TMI 351 - KERALA HIGH COURTAmendment in shipping bills - MEIS benefits - Exporter was unable to file MEIS claim on the account that the shipping bills were not electronically transmitted to the DGFT for processing the MEIS scrips - in the reward column instead of mentioning 'Y' it was mentioned as 'N'. - HELD THAT:- The amendment of shipping bills shall necessarily be conforming to the conditions laid down in Section 149 of the Customs Act. In the case on hand, since the appellant does not have any case that the conditions stipulated in Section 149 are not existing, there can be no denial of the permission to amend the shipping bills. Appeal dismissed.
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