2023 (7) TMI 71 - CESTAT MUMBAI

Amendment in the shipping bill - failure to make a true and correct declaration while filing the shipping bill - actual exporter - Section 149 of Customs Act, 1962 - HELD THAT:- A perusal of Section 149 of CA, 1962, would make it clear that if the request of amendment is on the basis of the documentary evidence, which was in existence at the time the goods were exported then the amendment can be allowed by the proper officer. So the discretion has been left with the proper officer but the precondition is that it should be on the basis of documentary evidence existing at the time when the goods were exported.

In the instant case although the export has been made by the appellant but inadvertently the name of M/s. Dinal Diamonds was mentioned and when the mistake has been realized, the exporter/CHA immediately took step and filed the amendment application alongwith the supporting documentary evidence existing at the of export viz. Export Invoice No. 43/2018-19 dated 24.8.2018 and the Airway Bill dated 24.8.2018 and all these documents contain the name of the appellant only and there is no mention of M/s. Dinal Diamond in those documents.

The observation of the learned Commissioner that the appellants are not the actual exporter and hence section 149 ibid has no application is without any basis - the impugned order is set aside and the appeal filed by the appellant is allowed.