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2017 (1) TMI 203 - HC - CustomsBenefit of export incentive - shipping bills did not contain declaration which was required by virtue of a N/N. dated 1.4.2008, which mandated such condition, for claiming export incentive - Did the CESTAT fall into error in upholding the denial of the petitioner’s claim for amendment of its shipping document under Section 149 of the Customs Act? - Held that: - The exporter/appellant’s fault here is that it did not file the requisite declaration. In all other respects, i.e., as to whether they conform to the description in the shipping documents and the value etc continues to be ascertainable because the concerned bills, invoices and other shipping documents are available with the customs authorities. The omission to file the declaration of the kind we are concerned with, when all other relative materials are present was not vital to the appellant’s case. The material which did and does exist is substantial; the appellant should, therefore, be permitted to amend its shipping bill - appeal allowed - decided in favor of appellant.
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