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2018 (2) TMI 654 - AT - CustomsAmendment in shipping bills - conversion of shipping bills under drawback scheme into DEEC scheme - Held that: - Only when proper documents claiming DEEC benefits are filed at the time of export that facilitates to scrutiny by Customs. But due to failure of the appellant to file such documents at the time of export, amendment of the shipping bills under Section 149 of the Customs Act, 1962 became difficult without good reason stated by appellant. The appellant has no right to cause prejudice to other side by a belated claim. Appeal dismissed.
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