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2020 (3) TMI 857 - AT - CustomsAmendment in the shipping bill - Section 149 of the Customs Act, 1962 - rejection of request on the ground that as per the DGFT Public Notice such correction was only allowed for the period 01.06.2015 to 30.09.2015 Since, the present shipping bill were filed thereafter the correction cannot be made in the shipping bills - HELD THAT:- Only because DGFT Public Notice prescribe certain period that doesn’t mean after that period, amendment cannot be made. Section 149 clearly provides for amendment in the documents such as Shipping Bill Entry, Bill of etc, in the case where document is on record at the relevant time - In the present case, at the time of export which is established from shipping bill wherein the appellant have categorically claimed the benefit of MEIS, therefore, there are no reason why the amendment in the Shipping Bill under section 149 should not be allowed. The appellant is entitled for amendment in the Shipping Bill as claimed by them - Appeal allowed - decided in favor of appellant.
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