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2010 (12) TMI 598 - AT - CustomsFree shipping bills - CBEC Circular No. 4/2004-Cus., dated 16-1-2004 - It does not take into account the right of an exporter under Section 149 of the Act to apply for amendment of shipping bill on the strength of pre-existing documents - The proviso stipulates that no such amendment be permitted in a shipping bill after exportation of the goods except on the basis of documentary evidence which was in existence at the time of exportation - The question to be considered in the instant case is whether the export documents in any way supported the exporter’s claim for amendment of the shipping bills - This conversion can be permitted only on the strength of an advance licence issued by the licensing authority on or before the date of filing of the relevant shipping bill - If they intended to claim the export incentive, they would have filed the shipping bills after obtaining the advance licence. In this circumstance, I am not inclined to find fault with the finding of afterthought recorded by the Commissioner - In the result, the Commissioner’s order is sustained and this appeal is dismissed
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