CESTAT says Shipping Bills Can Be Amended to Pursue MEIS Benefits

CESTAT dismissed the Department’s appeal on the monetary-limit ground and, independently, on merits. It held that delay and repeated “NO” declarations did not create an absolute bar under Section 149, which, during the relevant period, prescribed no specific limitation. The amendment does not itself confer MEIS entitlement, which remains subject to verification by the competent authority.