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2022 (4) TMI 479 - AT - CustomsAdvance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the free shipping bills as shipping bills - rejection of request on the ground that firstly, the appellant have exported the goods from Karwar Port which is not authorised for which a prior permission ought to have been taken - rejection also on the ground that on the shipping bills, advance authorisation number was not declared - HELD THAT:- The appellant have been writing various letters to the Department for permission of export from Karwar Port against the subject advance authorisation - From the letters, it is clear that the appellant have been requesting the Department for permission to export from Karwar Port under advance authorisation. The Department has not given any response to various correspondences made by the appellant. Therefore, in our considered view, since no response from the Department, the permission deemed to have been received by the appellant. Accordingly, there is no objection exist for export of goods from Karwar Port. Endorsement regarding advance authorisation - Section 149 of Customs Act - HELD THAT:- From the plain reading of Section 149, it is clear that even though, it is discretionary but on certain conditions, the document can be amended even after the goods have been exported on the basis of documentary evidence which was existence at the time of goods were cleared for export - In the present case, the appellant had in possession of Advance Authorisation No.0710065592 dt. 26/06/2009 and Advance Authorisation N.0710065655 dt. 26/11/2010 and the exports of goods have been taken place from 30/06/2009 to 18/11/2010 and 27/12/2010 to 19/10/2012 respectively. Accordingly at the time of export of goods, the advance authorisations were very much in existence. More over the appellant have been making repeated requests to the Department for export of goods from Karwar Port under the aforesaid advance authorisations. Therefore, there were all the documents existing at the time of export of goods. On this basis, the appellants are clearly entitled for amendment in the shipping bills by conversion of free shipping bills to shipping bills under advance authorisation. Thus, the appellants are entitled for conversion of free shipping bills to shipping bills under advance authorisation and for consequential effect such as issuance of NOC for producing before DGFT - appeal allowed - decided in favor of appellant.
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