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2024 (5) TMI 527 - CESTAT MUMBAIExport of ‘ciprofloxacin tablets’ - Conversion (Amendment) of shipping bills - substitution of ‘scheme code 19’ by ‘scheme code 03’ in the shipping bills and related invoices - benefits of a scheme - drawback - ‘advance authorisation’ for procurement of ‘ciprofloxacin API’ as ‘inputs’ against ‘invalidation letters’ - HELD THAT:- The scope of section 149 of Customs Act, 1962 is statutorily circumscribed by the framework of the provision. It is intended for rectification of documents issued by parties to a commercial engagement which is, thereby, transposed into the statutorily prescribed entry envisaged by section 46 and section 50 of Customs Act, 1962. The empowerment stands on its own, and subject only to verifiability of facts as available on date of import or export, as the case may be. No other intrusion may be permitted to influence the disposal of request for amendment. The impugned circular suffers from the pre-disposition to perceive all, and any, request for amendment in terms of the consequences whereas the consequences to assessment of any benefit stems from another statutory provision which the designated authority is required to dispose off in accordance with the facts and the statutory framework of that empowerment. The convergence of the two in the impugned circular has had the effect of excoriating a jurisdiction contrary to legislated empowerment. We are led to conclude that the impugned order is in error. A contrary view would have the effect of allowing the jurisdiction in section 149 of Customs Act, 1962 to overwhelm the jurisdiction to decide as empowered by Customs Act, 1962 or any other law. Thus, we set aside the impugned order and direct the competent authority to dispose off the request of the applicant without considering the benefits that may flow thereby and strictly restricting itself to the judicial determination set out in the several decisions supra.
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