Home Case Index All Cases Customs Customs + AT Customs - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 1607 - CESTAT MUMBAIAmendment in shipping bill - Refund claim denied on the ground that the shipping bill does not state about duty drawback claim - Held that: - the amendment in shipping bill should have been allowed and is accordingly being allowed by this Tribunal. Reliance placed in the case of Man Industries (India) Ltd. v. Commissioner of Customs (EP) [2006 (3) TMI 513 - CESTAT, MUMBAI], wherein it was held that the request for conversion of shipping bill was made in terms of the statutory rights available to the appellant under Section 149 of the Customs Act, 1962. The said section entitles the proper officer of Customs to direct amendment of any document, after it has been presented in Custom House. Appeal allowed - decided in favor of appellant.
|