Amendment in shipping bills - For applicability of section 149 ...

Amendment u/s 149 of Customs Act Allowed as Evidence Existed at Export Time; Shipping Bills Adjusted for Rebate.

May 28, 2020

Case Laws     Customs     AT

Amendment in shipping bills - For applicability of section 149 of the Customs Act relating to amendment of documents, all that has to be seen is that documentary evidence should have been in existence at the time the goods were exported. There is no document which was not in existence at the time the goods were exported for the simple reason that all the Appellant was claiming by the amendment was incorporation of the declaration that the Appellant intended to avail the rebate under paragraph 2 of the notification.

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