TMI Blog2014 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enugopal, Advocate, for the Appellant. Shri R. Gurunath, Addl. Commissioner (AR), for the Respondent. ORDER The appellant made a request for amendment of four Shipping Bills for consideration of a portion of FOB value as DEPB item which was taken as non-DEPB item while filing the Shipping Bills. The details of the Shipping Bills are as under : Sl. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping Bills. Against this decision, the appellant went in appeal before the Commissioner (Appeals) who rejected their appeal on the ground that the appeal does not lie before him and thereafter, the appellant is before me. 2. Learned Counsel submits that amendment was sought in terms of the provisions of Section 149 of the Customs Act, 1962 and the request should have been considered as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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