The case involves rectification of mistake in Bills of Export ...

Appellate Tribunal rectifies mistake in Export Bills, adds Advance License details. Amendment allowed under Customs Act.

Case Laws     Customs

June 24, 2024

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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