TMI Blog2019 (11) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... it is found that otherwise the appellant is entitled to claim METS benefit as per the export policy. Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under METS scheme can be corrected by amending the shipping bill as held by the Hon'ble Madras High Court in the case of M/S. PASHA INTERNATIONAL VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT/DEPUTY COMMISSIONER OF CUSTOMS (EXPORTS) , THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE [ 2019 (2) TMI 1187 - MADRAS HIGH COURT] . The rejection of request for amendment of shipping bill by the Commissioner is not sustainable in law - appeal allowed - decided in favor of appellant. - C/20761/2019-SM - Final Order No.20909/2019 - Dated:- 28-10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment vide their letter dated 7.6.2019 to allow amendment of the shipping bills of correcting the endorsement from N' to 'Y' in the shipping bills. The Commissioner after hearing the Custom Broker rejected the request of the appellant on the ground that non-declaration of intent of the exporter is a vital factor for deciding the norms of examination of the export consignment and the level of examination prescribed for a consignment exported without claiming reward would be lesser than that of export consignment for which the reward is claimed. Further, the Commissioner observed that such amendment would be equivalent to conversion of shipping bill as stipulated in CBIC Circular No.36/2010-Customs dated 23.9.2010. Further, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit under MEIS scheme can be corrected by amending the shipping bill under the provisions of Section 149 of the Customs Act, 1962. The learned counsel further submitted that in an identical situation, this Bench in the case of Saurabh Overseas Traders vs. Commissioner of Customs, Cochin: 2017 (356) ELT 463 (Tri.-Bang.) has observed that department should not have rejected the amendment application which was only a procedural formality on a finding that the procedures are meant for furthering the justice and not to hamper them. He also places reliance on the decision of the Delhi High Court in the matter of Kedia (Agencies) Pvt. Ltd. vs. Commissioner of Customs: 2017 (348) ELT 634 (Del) wherein the Hon'ble High Court has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they have mentioned in the reward column as 'N' instead of 'Y', which is only a procedural defect. Further, I find that otherwise the appellant is entitled to claim METS benefit as per the export policy. Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under METS scheme can be corrected by amending the shipping bill as held by the Hon'ble Madras High Court in the case of Pasha International cited supra. Further, T find that Hon'ble Delhi High Court in the case of Kedia (Agencies) Pvt. Ltd. (supra) has also allowed the amendment even in a situation where there was no declaration of intention whereas in the present case, the appellant has made the declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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