2015 (1) TMI 259

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..... rom free shipping bill to drawback scheme. After going through the Section 149 ibid I find that the amendment can be allowed if the documents produced at the time of export. In this case, the verification report of the exported cars states that the chassis number of the cars in question have been verified from the import documents. Therefore, I do not find any reason to deny the request to amend t .....

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..... both the sides. 3. In this case the appellant filed an application under Section 149 of the Customs Act, 1962, to get the shipping bill be amended from free shipping bill to drawback scheme. After going through the Section 149 ibid I find that the amendment can be allowed if the documents produced at the time of export. In this case, the verification report of the exported cars states that the .....

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