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2023 (2) TMI 835 - KERALA HIGH COURTRequest for amendment of the Shipping Bill - request was rejected on the ground that the Shipping Bill incorporated a declaration of no export incentive being claimed by the Exporter - whether the Tribunal examined the correctness or otherwise of the reasoning recorded by the Tribunal or considered the new circumstances for allowing the appeal? HELD THAT:- The amendment is ordered on the analogy that the proposed amendment changes numbers, and the procedure must be applied to further the cause of the adjudication. The view pursued by the Tribunal cannot be agreed upon because Section 149 no doubt gives ample discretion/power to consider the request for an amendment of shipping documents. In the case on hand, the reasons for refusing the request are Circular No.4/2004 dated 16.01.2004 and the unilateral declaration while exporting the commodity as free duty export. The Tribunal would have done better by testing the grounds resulting in the order of rejection. The grounds now stated by the Tribunal are not examining the validity of the reasoning of the Commissioner. Hence, we are convinced that ground is made for setting aside the order under appeal. To subject the controversy to adjudication, the matter is remitted to the Tribunal for disposal afresh in accordance with law. Appeal allowed.
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