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2013 (8) TMI 431 - AT - CustomsAmendment in the Shipping bills - In the shipping bills assesse did not file any declaration for claiming the export incentive – they subsequently filed an application with DGFT for duty credit entitlement towards VKGUY Scheme under Chapter 3 of the Foreign Trade Policy 2004-2009 along with all the relevant information - Whether the declaration required to be made in terms of exports after 31.5.08 can be allowed to be made subsequent to the export of the goods. Difference of opinion - matter referred to larger bench to decide the following question - Whether it is proper to make amendments in the shipping bills to include the declaration as desired by the respondent as recorded by Judicial Member? or Whether it is proper to refuse such amendments as held by the Technical Member?
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