Supreme Court of India

M/s Shah Nanji Nagsi Exports Pvt. Ltd. v. Union of India and Ors.

Neutral citation
Bench Aravind Kumar and N.V. Anjaria JJ.
Decided 19 August 2025

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Issue for Consideration 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. Headnotes† Customs Act, 1962 – s.149 – Amendment of documents – 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 procedure…

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