2006 (8) TMI 57

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..... /2006-WZB/C-IV(SMB), - Dated:- 18-8-2006 - Order]. - Heard both sides. 2. The issue involved is the request for amendment of the Shipping Bill filed at KandlaPort and MudraPort, as a duty free shipping bill as prescribed under the Regulations. The applications were made to the proper officer to amend the declarations on the said shipping bills due to ministerial errors to add the word "und .....

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..... t which could have been granted under Section 149 of the Customs Act, 1962 since the exports have been effected against the same contract for which the subsequent period DFC has been claimed and granted. 4. In view of the above findings, I find no reasons to deny the amendments sought under Section 149 of the Customs Act, 1962 to interpolate the words "under claim for DFRC" on the said Shipping .....

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