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2019 (12) TMI 244 - AT - CustomsAmendment in the shipping bills - request of the appellant for ‘No Objection Certificate’ for claiming MEIS by amendment of reward option from ‘No’ to ‘Yes’ in the shipping bills is denied - HELD THAT:- The Commissioner has failed to notice that the appellant has declared their intention to claim MEIS benefits in all the shipping bills which have been produced on record. The only lapse on the part of the appellant was that they have mentioned in the reward column as 'N' instead of 'Y', which is only a procedural defect. Further, it is found that otherwise the appellant is entitled to claim MEIS benefit as per the export policy. Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under MEIS scheme can be corrected by amending the shipping bill as held by the Hon'ble Madras High Court in the case of Pasha International vs. Commissioner of Customs [ 2019 (2) TMI 1187 - MADRAS HIGH COURT ]. The rejection of request for amendment of shipping bill by the Commissioner is not sustainable in law and therefore the impugned order is set aside and it is directed that the Custom Authorities to allow the amendment in the shipping bill as per the request of the appellant on production of certified copy of this order - appeal allowed - decided in favor of appellant.
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