Supreme Court · 2025 INSC 1032 · Decided 19 August 2025
M/S Shah Nanji Nagsi Exports PVT. LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 1032 · [2025] 8 S.C.R. 2394
- Case number
- CIVIL APPEAL No. 10897/2025
- Decided
- 19 August 2025
- Bench
- ARAVIND KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 149
Headnote
Issue arose whether an inadvertent error in the shipping bills, which was permitted to be corrected u/s.149 of the Customs Act, 1962 can defeat appellant-exporter's claim under the MEIS-Merchandise Exports from India Scheme. Customs Act, 1962 - - Inadvertent error in the shipping bills, which was permitted to be corrected u/s.149, if can defeat appellant-exporter's claim under the MEIS-Merchandise Exports from India Scheme: Held: Once exports are genuine and fall within the notified category, inadvertent mistakes of
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