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2015 (2) TMI 780 - CESTAT MUMBAIPost shipment amendment under section 149 of the Customs Act,1962- Rejection in Amendment in Shipping Bill- Focus Product Scheme - Reward Scheme Shipping Bills- Held that:- In Circular No. 6/02-Cus dated 23.1.2002, which provides for exemption norms for export goods at port of export and in para 2.1(A) in respect of Factory Stuffed Export Cargo regarding the Scale of Examination, it is mentioned that no examination except (a) where the seals are found tampered with, or (b) there is specific intelligence in which case, permission of Deputy/Assistant Commissioner would be required before checking. Further, in para 2.2, it is provided that in all cases in respect of consignment selected for examination, a minimum of two packages with a minimum of 5% of packages (subject to a maximum of 20 packages from a consignment) shall be opened for examination will be selected by the system. Relating to the inspection report and invoices, the appellant states that in respect of both the export consignment 70 and 45 cartons were opened which being 10% of total number of cartons in each consignment, and the same are much more than maximum number of cartons (20) prescribed under the Board's Circular. Having considered the rival contentions and considering the documents on record, I find that the reason given in the impugned order upholding rejection of conversion of shipping bill under Section 149 is extraneous and is also perverse on the basis of information available on record. It is evident that the goods for export have been examined by the Customs official, who have examined 10% of the consignment and the cartons examined are much more than prescribed no. of cartons i.e. 20. Further, the containers were stuffed and sealed in the presence of the Customs Officer, thus, I hold that the reason for rejection of conversion of bill is bad. Decided in favour of appellant.
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