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Customs - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Amendment in the Shipping Bills - it is not incumbent upon the ...

Case Laws     Customs

October 3, 2023

Amendment in the Shipping Bills - it is not incumbent upon the exporter to prove an “intention” to claim drawback or other benefits. Section 149 of the Act enables an exporter to claim amendments in the shipping bills for any reason that may be deemed expedient. However, that provision nowhere speaks of an obligation or duty cast upon the exporter to establish intendment. - Matter restored back for fresh consideration - HC

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