TMI Blog2018 (9) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... e exporter of goods in the present case undisputedly to the appellant. Section 149 of CA, states that even after export of the goods, the amendment of the document could be made if the details are existing in the documents of exports - In the present case as per the contract, bill of lading, invoice detail mentioned in the shipping bill, NOC given by M/s Jyoti Structures Ltd. it is clear that the actual exporter is the appellant. Therefore on the basis of these existing documents, the amendment in the shipping bill is clearly governed by section 149 and there is no reason why amendment cannot be allowed as per section 149. Appeal allowed - decided in favor of appellant. - Appeal No. C/11020/2017-DB - A/11583/2018 - Dated:- 30-7-2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 and letter dated 09.03.2015 of M/s Jyoti Structures Ltd for amendment of 24 shipping bills in respect of name of the exporter and value of the goods, certificate of respect of foreign currency from M/s JSL issued by the ICCI Bank Ltd. The adjudicating authority rejected the application of the appellant for amending of shipping bills. Being aggrieved by the order in Original the appellant filed the appeal before the Commissioner (A) interpreting the provision of section 49 which is meant for amending of documents that the amendment was sought in respect of goods which have been exported and as per the documents M/s Jyoti Structures Ltd is an exporter. Accordingly, upheld the order-in-original and rejected the appeal. Therefore, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e particulars issued by the appellant is appearing. The relevant documents referred by the Ld. Counsel are scanned below: With all these documents, it is clear that the goods have been exported by the appellant. Therefore, the appellant is exporter even though the export was made on behalf of M/s Jyoti Structure Ltd., hence, seeking amendment of shipping bills to the effect that the appellant is exporter is correct. And the same should have been allowed. 3. Shri Sameer Chitkara, Ld. Addl. Commr. (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that there is no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended: Provided that no amendment of a bill of entry or a 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. As per the plain reading of the above section it is clear that even after export of the goods, the amendment of the document could be made if the details are e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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