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2015 (12) TMI 1639 - AT - CustomsConversion of free shipping bill to DEPB scheme shipping bill - denial on the ground of time bar - the request for conversion has been filed around 8 months after filing of Export General Manifest - Held that: - The appellant has sought amendment of document (shipping bill) u/s 149 of the Customs Act, 1962. When the appellant has satisfied the requirements of the proviso under Section 149, the Commissioner ought to have allowed the request for conversion instead of disallowing the same by applying the Board’s Circular No. 4/2004. It is also to be stated that Section 149 does not lay down any time limit for seeking amendment of the documents - Though the appellants omitted to declare the DEPB benefit on the shipping bill, they have clearly declared the same in the ARE-1 forms in respect of the said shipping bill. Therefore there was sufficient documentary evidence available at the time of export indicating that the appellants were eligible to avail the DEPB benefit - the rejection of the request for conversion of shipping bills is unjustified - appeal allowed - decided in favor of appellant.
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