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2019 (11) TMI 259 - CESTAT BANGALOREAmendment in shipping bill - rejection of request for 'No Objection Certificate' for claiming MEIS by amendment of reward option from 'No' to 'Yes' in shipping bills - CBIC Circular No.36/2010-Customs dated 23.9.2010 - HELD THAT:- The Commissioner has failed to notice that the appellant has declared their intention to claim METS benefits in all the shipping bills which have been produced on record. The only lapse on the part of the appellant was that they have mentioned in the reward column as 'N' instead of 'Y', which is only a procedural defect. Further, it is found that otherwise the appellant is entitled to claim METS benefit as per the export policy. Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under METS scheme can be corrected by amending the shipping bill as held by the Hon'ble Madras High Court in the case of M/S. PASHA INTERNATIONAL VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT/DEPUTY COMMISSIONER OF CUSTOMS (EXPORTS) , THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE [2019 (2) TMI 1187 - MADRAS HIGH COURT]. The rejection of request for amendment of shipping bill by the Commissioner is not sustainable in law - appeal allowed - decided in favor of appellant.
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