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2023 (10) TMI 12 - HC - CustomsPermission to amend 32 shipping bills from free shipping bills to drawback shipping bills under Section 149 of the Customs Act, 1962 - HELD THAT:- A reading of the impugned order indicates that the only reasoning assigned is that the importer was unable to satisfy the Deputy Commissioner that it had “intended” to file the shipping bills under the export work relating to drawback - the aforesaid reasoning cannot be sustained since it is not incumbent upon the exporter to prove an “intention” to claim drawback or other benefits. Section 149 of the Act enables an exporter to claim amendments in the shipping bills for any reason that may be deemed expedient. However, that provision nowhere speaks of an obligation or duty cast upon the exporter to establish intendment. In the present case, the impugned order does not rest on an impossibility to scrutinize or dispose of the application for amendment nor does it allude to any other practical difficulty or aspect of impossibility which would have hindered consideration of the request made by the petitioner. In Terra Films [2011 (4) TMI 13 - DELHI HIGH COURT], the Division Bench had on facts noted that the respondents had taken the position that it would be impossible to accede to the request for amendment. In view of the aforesaid, we find ourselves unable to sustain the view as expressed by the Deputy Commissioner in the impugned order. The impugned order dated 06 September 2022 is hereby quashed and set aside - petition allowed.
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