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2021 (7) TMI 660 - AT - CustomsAmendment of shipping bills - appellant had filed draw-back shipping bills and, thereafter, requested for amendment for including MEIS benefit - DGFT Public Notice No.9/2015-20, dated 16.05.2016 - sub-section(3) of section 41 of Customs Act - HELD THAT:- It is seen from sub-section(3) of section 41 that if EGM/shipping bill filed is incorrect or incomplete, a request can be made for amendment of the same. Such request can be allowed on satisfaction by the proper office that the request made is genuine. The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible for MEIS benefit claimed by them. The appeal has been filed by department stating flimsy grounds that the department would not be able to retrieve the shipping bill so as to check and verify the amendment made etc. - When the law provides for amendment of shipping bill, the department cannot raise such contentions to deny the legal right of an exporter. Appeal dismissed - decided against Revenue.
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