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TMI Blog2019 (9) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... e under the control and supervision of Development Commissioner and Customs authorities of Cochin SEZ. During the period from 29.10.2015 to 30.03.2016, appellants have exported 123 consignments of goods manufactured in the SEZ unit by Filing Shipping bills for export. As an incentive for export done and the foreign exchange earned, the appellant claimed export incentive under MEIS (Merchandise Export Incentive Scheme), against all the 123 Shipping Bills and the Regional Authority of DGFT has issued the MEIS scrips against all the 123 Shipping Bills after satisfying that the goods were exported and the proceeds were also repatriated. Later on the Customs authorities in Cochin SEZ found that the declaration of appellant's intention to claim t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed appeal before the Commissioner who upheld the order of the Deputy Commissioner. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned Counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the binding judicial precedents on the same issue. He further submitted that Circular No. 36/2010 itself provides that conversion of Shipping Bills is governed by the provisions of Section 149 of Customs Act, 1962. Thereafter, the Learned Counsel took me through Section 149 of the Customs Act and submitted that Section 149 does not mention any time limit to make a claim for amendment of documents. According to this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon the Circular No. 06/2002, which only covers the exports made from DTA and not from SEZ. During the relevant period, no examination of cargo under whatever scheme was prescribed under Rule 46 of SEZ Rules. Further, the physical examination of cargo exported from an SEZ unit under MEIS Scheme was incorporated only on 19.09.2018 vide Notification G.S.R. No. 909 (E) dated 19.09.2018. It is his further submission that in the case of SEZ unit, entire operations are under the strict control of the Development Commissioner and the officers of the Customs posted in SEZ. He further submitted that the proper officer could have examined the quantity and description of the goods by examining such statutory register kept by the appellant. Moreove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Shipping Bills. Thereafter, the appellant requested for the amendment of the Shipping Bills under Section 149 of the Customs Act which was declined by both the authorities on the ground that there is delay in applying the amendment and further as per Circular No. 36/2010, examination were not conducted whereas for Export Promotion Scheme, stringent examination norms are prescribed. Further, I find that as far as examination of the consignment is concerned during the relevant time, there was no provision for physical examination of the cargo exported from SEZ unit under MEIS Scheme and that requirement was incorporated only on 19.09.2018 vide Notification G.S.R. No. 909 (E) dated 19.09.2018. Further, I find that the entire export too ..... X X X X Extracts X X X X X X X X Extracts X X X X
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