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2023 (7) TMI 964 - AT - CustomsRejection of request for amendment of shipping bills - rejection on the ground that the goods were not examined at the time of export - HELD THAT:- It is brought out from the facts that the appellant had inadvertently mentioned the code for free shipping bills instead of code for DFIA shipping bill. It is seen from the records that the appellant had mentioned in the shipping bills that these are filed under DFIA License scheme. However, while selecting the code, they had inadvertently mentioned the code for ‘free shipping bills’. It is not disputed that the goods have been exported. So also, the documents existing at the time of export are produced. In such circumstances, the department cannot deny the request for conversion of shipping bills holding that the goods were not examined as being filed as free shipping bills. Section 149 of the Customs Act does not stipulate such condition. The second ground for rejection is that it is beyond 3 months as stipulated in Board circular. Section 149 of Customs Act does not stipulate any time. The grounds have been considered by the Tribunal in the case of N.C. John & Sons Pvt. Ltd. [2019 (11) TMI 259 - CESTAT BANGALORE] and the Tribunal had held that the amendment of shipping bill has to be allowed. The Tribunal in the case of Autotech Industries (India) Pvt. Ltd. [2021 (11) TMI 518 - CESTAT CHENNAI] as well as M/S. CARBOLINE INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI [2022 (2) TMI 745 - CESTAT CHENNAI] considered the very same issue and held that the request for amendment cannot be rejected. The request for conversion of shipping bills cannot be denied. The impugned order is set aside. Appeals are allowed.
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