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TMI Blog2019 (12) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case are that the appellant is exporting goods for the last 35 years by availing the reward under MEIS. From 2015-2016, while filing the EDI shipping bills, due to an inadvertent mistake, staff of the customs broker marked the reward column as 'N" instead of 'Y'. However, the shipping bills were filed specifically mentioning that the appellant intended to claim rewards under Merchandise Export. As a result, the shipping bills were not electronically transmitted to DGFT for processing METS scrips. The appellant requested the Department to allow amendment of the shipping bills of correcting the endorsement from "N' to 'Y' in the shipping bills. The Commissioner after hearing the appellant rejected the request of the appellant o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the Hon'ble High Court of Madras in the case of Pasha International vs. Commissioner of Customs: 2019 (365) ELT 669 (Mad.) wherein the Hon'ble High Court held that the mistake of ticking 'No' instead of 'Yes' in the reward column of the shipping bill for availing the benefit 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/s. N.C. John & Sons Pvt. Ltd. vs. Commissioner of Customs, Cochin and Kuruwa Enterprises & Ors. vs. CC, Cochin vide Final Order No.21016 - 21018/2019 dated 19.11.2019, has allowed the appeal of the exporter and directed the Customs Authorities to allow the amendment in the Shipping Bills as per the request of the exporter. Learned counsel also relied upon the judgment of the Kerala High Court in the case of Mangalath Cashews & Ors. vs. Commissioner of Customs, Cochin vide W.P. (C) No.27126 of 2019 (M) dated 13th November 2019. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the Commissioner has failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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