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2023 (7) TMI 597 - CESTAT AHMEDABADConversion of shipping bill - Request by the supporting manufacturer - DFRC shipping bills into DEEC Scheme - case of Revenue is that the present applicant being supporting manufacturer (and M/s. B. Framjee & Co., being merchant exporter as per the body of the shipping bill) could not have claimed the conversion from one scheme to another - HELD THAT:- The submissions of the appellant is agreed upon as what is to be considered is amendment in the shipping bill under Section 149 of the Customs Act, which is an independent provision and has to be examined as per its own ambit. There can be no reasons not to permit amendment under Section 149, if the requirement of pre-existing documents was fulfilled as mentioned in proviso. In fact, the benefit sought being an export benefit has to be liberally construed, and so are the relevant Export Notifications. There are also merit in the submissions made by the advocate for the appellant that the shipping bills even when filed by M/s. B. Framjee & Co., clearly indicated in the body of the shipping bills that they were allowed to claim the benefits and likewise the liabilities if any will equally be that of the supporting manufacturers in the matter, which were M/s Royal Cushion Vinyl Products Limited. Such a dispensation having been permitted and not specifically restrained under the relevant scheme, the benefit of Exports Scheme can well be claimed by the present appellant after suitable amendment in the relevant shipping bills. The request of the appellant to allow amendment sought by them after examination of availability of relevant license etc. at the time of export is agreed upon - matter remanded back to original authority to implement the same by allowing amendment as per law - appeal allowed by way of remand.
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