Home Case Index All Cases Customs Customs + AT Customs - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 195 - AT - CustomsAmendment in shipping bills - after export of goods - change in the name of exporter - The shipping bills issued made in the name of M/s Jyoti Structures Ltd (Exporter) and bill of lading in the name of appellant with remarks on behalf of M/s Jyoti Structures Ltd. Held that:- It is clear the appellant is the exporter of the goods, particularly to the extent of invoices issued by the appellant. No benefit can be claimed by M/s Jyoti Structures Ltd. after the amendment is not allowed. The export benefit which is legally available to the appellant cannot be denied. All the export benefits should be extended to the exporter of goods in the present case undisputedly to the appellant. Section 149 of CA, states that even after export of the goods, the amendment of the document could be made if the details are existing in the documents of exports - In the present case as per the contract, bill of lading, invoice detail mentioned in the shipping bill, NOC given by M/s Jyoti Structures Ltd. it is clear that the actual exporter is the appellant. Therefore on the basis of these existing documents, the amendment in the shipping bill is clearly governed by section 149 and there is no reason why amendment cannot be allowed as per section 149. Appeal allowed - decided in favor of appellant.
|