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TMI Blog2017 (4) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Anita Sumanth, J.]. - These Departmental Civil Miscellaneous Appeals challenge an order of the CESTAT dated 8-9-2009 [2010 (252) E.L.T. 128 (Tri. - Chennai)] raising the following substantial question of Law : "Whether the "date of shipment" is relevant date for the purpose of amendment of shipping bill as stipulated under Section 149 of Customs Act, 1962?" 2. The assessee resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt 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 expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantum of exports after 14-9-2007 might well have been inflated. 4. The CESTAT, in an appeal filed by the appellant noted the nature of the cargo, being cane molasses and the manner of storage and loading into the Vessel by way of pumping from the storage tank. The Bench observes that it was not possible for the Dock Officers to have verified the actual quantity of molasses in the tank on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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