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2014 (3) TMI 999 - AT - CustomsConversion of shipping bills from one promotion incentive scheme to another after goods are exported - Held that:- Commissioner (Appeals) misconstrued the provision of Section 149 of the Act as well as the instruction in Board Circular No. 4/2004-Cus., dated 16-1-2004 and entertained undue request of the exporter under a misplaced sympathy. When the goods left India under certain declaration in shipping bill mentioning an incentive scheme and such declaration met scrutiny of Customs from that angle at the time of clearance, no belated switchover to a different scheme is permitted by law for want of scrutiny of the export under the different scheme after export of the goods. Appellant does not have right under law to approach again for change of declaration under law after export is made. Subsequent approach for change proves material suppression of fact in prior declaration questioning conduct of appellant - A belated claim of different incentive scheme against export done cripples the applicant to seek such change. Proviso to Section 149 of the Act has mandate not to entertain any amendment to the scheme after export. Even Board’s Circular No. 4/2004-Cus., dated 16-1-2004 in terms of para 3.2 is also made to seek such objective. In the present case belated request for conversion of incentive scheme is therefore not entertainable in law. - Decided in favour of Revenue.
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