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2021 (5) TMI 222 - HC - CustomsEPCG Scheme - Amendment in Shipping Bills - mention of the EPCG licence number on the shipping bill, mandatory or not - right to seek to explain, by virtue of other contemporaneous and supporting evidences, the factum of export - HELD THAT:- No doubt requires the mention of both the name of the supporting manufacturer as well as the EPCG authorization number on the shipping bill and in this case both are absent. However, the requirements, though mandatory, are capable of being satisfied constructively as well and non-mention is not fatal to the claim of concessional rate of duty. The provisions of Section 149 of the Customs Act provides a forum to the petitioner to establish this by way of contemporaneous records. Thus, an opportunity must be extended to the petitioner to prove the factum of export through Glovis by way of supporting materials. The burden is, no doubt, heavy and it is for the petitioner to produce material before the authorities to discharge such burden. However such opportunity should be read into the provisions of para 5.7.1 to ensure that genuine and bonafide cases of supporting manufacturers are not denied the benefit of concessional duty. The impugned order is a non-speaking order that has not adverted to the justification put forth by the petitioner and is hence set aside - Petition allowed.
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