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 Appellate Tribunal, whereby it allowed the amendment of documents filed with the Commissioner of Customs at the time of expo...