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2015 (7) TMI 815 - AT - CustomsWhether amendment by a declaration of intent of claiming VKGUY scheme can be allowed on the free shipping bill under which goods already have been exported - Held that:- Goods were exported during Aug. 2009 and Sep. 2009, whereas all these clarifications and amendments regarding declaration of intent of the export claiming VKGUY scheme was brought to the effect in Sep. 2009 and subsequently Nov. 2009 vide Circular No. 26/2009-Cus., dated 13-9-2009, 36/2010-Cus., dated 23-9-2010, DGFT Policy Circular No. 32(RE-2010) 2009-14, dated 3-6-2011, Public Notice No. 53(RE-2010)/2009-14, dated 3-6-2011, whereas the export of the appellant were taken place on Aug. 2009 and Sep. 2009. In these circumstances, non-declaration by the appellant of their intent to avail VKGUY scheme on the shipping bill is bona fide and amendment to that effect in the shipping bill is covered under the provision of Section 149 of Customs Act, 1962 Exporter was unaware of the formalities of advance licence and due to ignorance, the exporter failed to avail appropriate scheme. In the present case, VKGUY scheme was allowed on the free shipping bill without any declaration and requirement of declaration of free shipping bill .brought into effect. More or less on same time goods in the present case has been exported therefore, appellant was not aware of these circulars and amendments of Sep 2009. - request of the appellant seeking amendment in the free shipping bill is legitimate and covered by the provision of Section 149 of Customs Act, 1962. It is also to be noted that the Revenue has hot brought any material on record that the amendment sought for by the appellant will cause any loss to the Revenue or will prejudice the interest of the Revenue in any manner - order of the lower authority is set aside - Decided in favour of assessee.
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