TMI Blog2007 (5) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... d at the time of export and the ARE-I accompanying the shipping bill clearly stated that the goods were being exported under claim of drawback - the amendment cannot be denied - appeal allowed - decided in favor of appellant. - C/1172/06-Mum - A/327/2007-WZB/C-I/(C.S.T.B.) - Dated:- 3-5-2007 - Ms. Jyoti Balasundaram, Shri K.K. Agarwal, JJ. REPRESENTED BY : Shri V. Sridharan, Advocate, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck of the excise duty paid on the inputs used in the manufacture of tractor exported. Drawback claims were filed in May 2005 to January 2005 (sic). The shipping bills were filed by them under claim of DEPB. However, the words cum-drawback were inadvertently omitted to be mentioned on the body of such shipping bills along with the words DEPB/DFRC for the period May 2005 to January 2005 (sic). I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k. They mentioned that it was a simple clerical error and mentioning of the word drawback would not amount to converting a shipping bill under one export scheme to another but even if it is so assumed the conversion should have been permitted under provision of Section 149 of the Customs Act. He referred to the Section 149 of the Customs Act which reads as under:- Amendment of documents:- Save ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export from the manufacturing factory clearly indicated that the exports are under drawback. They have also filed the drawback claims and intimated the Commissioner from time to time that immediately on receipt of proof of export they shall be filing the drawback claim and therefore no other document was necessary and in view of the same the amendment should have been allowed. In support thereof h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
