Amendment in Shipping Bill u/s 149 of Customs Act Justified for MEIS Benefits at Export Time.

Amendment in the shipping bill - Section 149 of the Customs Act, 1962 - at the time of export which is established from shipping bill wherein the appellant have categorically claimed the benefit of MEIS, therefore, there are no reason why the amendment in the Shipping Bill under section 149 should not be allowed. - AT .....

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