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Customs - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Amendment of shipping bills - The appellant has requested for ...


Court Supports Exporter's Right to Amend Shipping Bills for MEIS Benefits Despite Department's Objections.

July 17, 2021

Case Laws     Customs     AT

Amendment of shipping bills - The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible for MEIS benefit claimed by them. The appeal has been filed by department stating flimsy grounds that the department would not be able to retrieve the shipping bill so as to check and verify the amendment made etc. - When the law provides for amendment of shipping bill, the department cannot raise such contentions to deny the legal right of an exporter. - AT

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