Authority Reviews Shipping Bill Amendment Request for Drawback Benefit; Validity of Supporting Documents Under Scrutiny.

Seeking amendment in the shipping bill - whether the documents based on which the amendment is sought for by the appellants were present at the time of exportation of the subject goods or arranged subsequently by them for obtaining the benefit of Drawback - the lower authority should properly examine the documentary evidence submitted by the appellants for proper appreciation of the fact regarding amendment of the shipping bill. - AT .....

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