The case involves rectification of mistake in Bills of Export u/s 149 of the Customs Act, 1962. The...

The case involves rectification of mistake in Bills of Export u/s 149 of the Customs Act, 1962. The Appellant inadvertently omitted Advance License details in Shipping Bills but included them in Invoices. The Commissioner (Appeals) rightly allowed rectification as a minor amendment. The Tribunal emphasized the proper officer's power to make such amendments based on available documents during imports/exports. The Revenue's persistent pursuit led to unnecessary delays and hardship for the Appellant. The Tribunal set aside the impugned order, allowing the appeal. .....

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