TMI Blog2017 (4) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... reports and let export orders confirm the quantity exported to be one and the same. The conclusion of the Department to the effect that there has been an incorrect representation of the quantity of exports thus appears to have been based wholly on surmises and nothing has been brought on record to substantiate the same. The conclusion of the Tribunal is thus well founded and the departmental appeal liable to be dismissed. The amendment of a shipping bill is a matter of exercise of discretion by the proper officer who has to taken into account the necessary circumstances arising out of a transaction. In the present case, the Assistant Commissioner of Customs has omitted to notice the peculiar nature of his goods exported and the aspec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms in the shipping bill for suitable endorsement of the actual quantity exported. The receipt issued by the Mate i.e., Captain of the Vessel as well as the bill of lading were relied upon stating that the same were contemporaneous with shipping and thus establish the actual quantity of the contents shipped. The request was however, turned down by the Commissioner of Customs (Export) holding that no evidence had been let in to establish the actual quantity available at the time of export. 3. In first appeal, the Commissioner of Customs (Appeals) partly allowed the plea remanding the issue to the assessing authority for carrying out a detailed verification to ascertain the actual quantity of molasses shipped to the shore tank at the Port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment to the effect that there has been an incorrect representation of the quantity of exports thus appears to have been based wholly on surmises and nothing has been brought on record to substantiate the same. The conclusion of the Tribunal is thus well founded and the departmental appeal liable to be dismissed. 7. The amendment of a shipping bill is a matter of exercise of discretion by the proper officer who has to taken into account the necessary circumstances arising out of a transaction. In the present case, the Assistant Commissioner of Customs has omitted to notice the peculiar nature of his goods exported and the aspects of storage and transfer which necessarily should have been taken into account by him in deciding whether ..... X X X X Extracts X X X X X X X X Extracts X X X X
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