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2021 (12) TMI 89 - AT - CustomsSeeking amendment of drawback serial number in the shipping bills - appellant procured Brass Artwares from local market falling under tariff heading 74199930 and exported the same - rejection of the request without any reasoning - the request was rejected by the Commissioner (Appeals) on the ground that whatever amendment sought by the appellant is not based on the existing documents and the documents is not in possession of the proper officer - HELD THAT:- These findings are apparently incorrect on the face of documents such as export invoices which clearly contained the correct HS Code 74199930. However, inadvertently in the shipping bills the incorrect drawback serial number 741802B was mentioned. In this position, it cannot be said that the amendment sought by the appellant is not on the basis of documents existing at the time of export and not in the possession of proper officer. The invoices and the packing list is basic documents and these documents are very much in the possession of officer who is supposed to check at the time filing the shipping bills. The appellant is squarely covered by the statutory provisions of Section 149 and proviso thereto - the appellant is entitled for amendment in the shipping bills and consequent differential drawback - Appeal allowed - decided in favor of appellant.
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