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2014 (11) TMI 21 - AT - CustomsAmendment of four Shipping Bills for consideration of a portion of FOB value as DEPB item - Held that:- There is not even a word on the provisions of Section 149 of the Customs Act, 1962 in the rejection letter issued by the Deputy Commissioner of Customs. The said request should have been examined in the light of the provisions of Section 149 of the Act. If the software has blocked the Shipping Bills and the Shipping Bills are not available for amendment, the situation is contrary to the provisions of the Act. The department cannot take a ground that software does not permit and the amendment cannot be carried out. It was for the Revenue to ensure that the software developed is in line with the provisions of the Act which the department is implementing and it is the duty of the concerned officer to ensure that proper steps are taken. In any case, the amendment could have been carried out in the copy of the Shipping Bill which was made available to the appellant and there would be a copy available with the Customs which also can be used and in my opinion, the same should have been used. In view of this position, the matter is required to be remanded to the Commissioner who should consider the matter afresh in the light of the statutory provisions of law and pass an appropriate order - Decided in favour of assessee.
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