1986 (10) TMI 231 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi heard a case where M/s Ramesh Enterprises exported coffee to the U.S.A. via vessel "M.V. President Wilson" after amending the shipping bill. The respondents claimed a refund of export duty, which was initially rejected but later allowed by the Appellate Collector. The Collector of Customs, Madras appealed this decision, arguing that Section 16 of the Customs Act only applies to original shipping bills, not amendments. However, the Tribunal disagreed, stating that the provisions of Section 16 apply even when amendments are made to the shipping bill. The appeal was dismissed, upholding the Appellate Collector's order for the refund.