TMI Blog2017 (1) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... d bills, invoices and other shipping documents are available with the customs authorities. The omission to file the declaration of the kind we are concerned with, when all other relative materials are present was not vital to the appellant’s case. The material which did and does exist is substantial; the appellant should, therefore, be permitted to amend its shipping bill - appeal allowed - decided in favor of appellant. - CUSAA 41/2014 - - - Dated:- 7-12-2016 - S. Ravindra Bhat And Najmi Waziri, JJ. For the Appellant : Mr. Anand Jha with Mr. Mohammad Ali and Mr. Abhiram Naik, Advocates For the Respondent : Mr. Sanjeev Narula, Sr. Standing Counsel with Mr. Abhishek Ghai, Advocates ORDER 1. The following question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n existence at the time of export of the goods, the same would be held to be made by the respondents. We find no merits in the above contention of the Revenue. Admittedly, section 149 allows amendment to the documents. Such amendment has to be on the basis of documentary evidence available at the time of export. As such the documentary evidence appearing in the said section 149 cannot refer to the amendment itself. If the same refers to the amendment, as the Revenue has sought to contend, the provisions of the said section would become futile and no amendment would admittedly be available after the time of export itself. 7. As regards the merits, the revenue is not contesting the available of the benefit of scheme to the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence is available to appreciate the claim of the respondent at the time of export it is difficult to accede to his request subsequent to export. If contention of respondent is agreeable, there shall be excessive exercise of jurisdiction which is not permissible under law. What that is not permitted to be done directly cannot be done indirectly. Therefore, learned Technical Member has rightly observed that the amendment sought after export is not entertainable. Admitted case of the respondent is that he did not lead any evidence at the time of export in respect of the claim made after export which made his claim fatal. Requirement of law not being fulfilled respondent has no right to press the authority to go beyond the scope of law. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed after the export goods have been exported except on the basis of the documentary evidence, which was in existence at the time the goods were exported. The submission of the learned counsel for the appellant/exporter in this regard was that the exporter was in possession of all the documents at the time of export to show that it was entitled to claim under the DEPB/DECC cum drawback scheme. From the plain reading of Section 149, it may be seen that exporter could not claim amendment in routine and as a matter of right. The discretion vested in the Proper Officer to permit amendment in any document after the same has been presented in the Customs house. Though this discretion was to be exercised judiciously, but it was qualified with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner has been rightly upheld by the CESTAT. 7. In the present case, the appellant had been consistently dealing with the same goods and exporting them previously for over three years. The pre-condition of a declaration along with the relative forms, for grant of benefit was introduced on 1.4.2008 through an amendment to the Handbook of Procedure. It is now settled law that the provisions of the Foreign Trade (Development Regulation), Act 1992, the rules or regulations framed thereunder and the export import policy have the force of law. Handbook of Procedures and the amendments carried out thereto are per se not declaration of law but only impose conditions which are to be fulfilled and otherwise conform to the requirements o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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