2009 (9) TMI 811

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....ndent. ORDER Heard both sides. 2. These three appeals filed by the same appellants involve the same issue and hence all the three appeals are taken up together for disposal after rejecting the three stay applications as no requirement of predeposit is involved in these cases. 3. Heard Shri P. Saravana, ld. Advocate appearing for the appellants. He states that the appellants have obtained the i....

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....lied for incorporation of the ARE-1 form particulars in the shipping bills by way of amendments. Request for such amendments was rejected by the original authority. The lower appellate authority has permitted amendment by the impugned order for incorporation of the ARE-Is which are dated prior to the dates of 'let export' orders. 4. Heard Shri V.V. Hariharan, Ld. JCDR appearing for the Revenue. H....

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....s, cannot be given any sanctity as has been done by the lower appellate authority. In view of the fact that the quantity mentioned in the ARE-I and the quantities exported do not show any difference and in view of the fact that the ARE-1 are dated all prior to the dates of physical export, we overrule the objection raised by the ld. JCDR and allow the appeals by modifying the order of the lower ap....