9911796707
TMI Blog2018 (2) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... t. ORDER [Order per : D.N. Panda, Member (J)]. - None present for appellant. 2. The appellant exported certain goods beginning from 29-12-1999 to 4-4-2000 through different shipping bills under drawback scheme as has been recorded by the adjudicating authority in its order dated 9-1-2007. After more than five years i.e. on 12-9-2005, the appellant requested Customs for amendment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry or shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be." 4. After five years of the export, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that on the basis of the documentary evidence filed at the time of shipment as available on record, the benefit of DEEC scheme was available to it. But appellant failed to do so. A vigilant has only right to seek amendment without unreasonable delay. But an indolent fails to seek relief under law with lapse of time. On the facts and circumstances of the case, the appellant has no right to cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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