Supreme Court of India

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

Neutral citation
Reported as [2025] 8 S.C.R. 2394
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

Authorities it was built on

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • The ratio: what the Court held, verbatim, with the page it sits on
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.