Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 149 Customs Act | Clerical Error in Shipping Bill Does Not Bar Duty Drawback Entitlement : CESTAT Bangalore
CESTAT Bangalore ruled that inadvertent clerical errors in shipping bill classification do not invalidate duty drawback claims under Section 149 of the Customs Act. The tribunal affirmed substantive justice over procedural non-compliance, allowing exporters to amend shipping bills post-export where inputs suffered duties and remittances were in foreign currency.