2018 (2) TMI 654

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the appellant to file such documents at the time of export, amendment of the shipping bills under Section 149 of the Customs Act, 1962 became difficult without good reason stated by appellant. The appellant has no right to cause prejudice to other side by a belated claim. Appeal dismissed. - C/267/2007-Mum - Final Order No. A/87875/2017-WZB/CB - Dated:- 19-5-2017 - Shri D.N. Panda, M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l entertain an application provided the conditions laid down in the said section is fulfilled on examination of the materials furnished at the time of export of goods. Section 149 of the above said Act reads as under : Section 149 in the Customs Act, 1962 149. Amendment of documents . - Save as otherwise provided in Sections 30 and 41, the proper officer may, in his discretion, authorise .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellant to file such documents at the time of export, amendment of the shipping bills under Section 149 of the Customs Act, 1962 became difficult without good reason stated by appellant. It also failed to satisfy the requirement and condition of Section 149 of the Act. That section, ipso facto does not confer right on the claimant to the amendment. No doubt, the amendment of the shipping bill is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X