Shipping bill amendment u/s. 149 allowed based on documents in existence at the time of export

Commissioner of Customs Vs M.D. Overseas (Delhi High Court)

Delhi High Court held that amendment of shipping bill u/s 149 of the Customs Act, 1962 allowed based on the documentary evidences which was in existence at the time the goods were exported.

Facts- The instant Appeals have been preferred by the Commissioner of Customs, Air-Cargo Export, New Delhi u/s. 130 of the Customs Act, 1962 assailing the orders dated 24 February 2020 passed by Custom, Excise and Service Tax A

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