TMI Blog2019 (12) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... r the export policy. Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under MEIS scheme can be corrected by amending the shipping bill as held by the Hon'ble Madras High Court in the case of Pasha International vs. Commissioner of Customs [ 2019 (2) TMI 1187 - MADRAS HIGH COURT ]. The rejection of request for amendment of shipping bill by the Commissioner is not sustainable in law and therefore the impugned order is set aside and it is directed that the Custom Authorities to allow the amendment in the shipping bill as per the request of the appellant on production of certified copy of this order - appeal allowed - decided in favor of appellant. - C/20984/2019-SM - Final Order No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, Commissioner observed that the appellant has not followed the procedure and conditions laid down, therefore, the request for amendment was turned down. Aggrieved by this order, appellant has filed this 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 law. He further submitted that Commissioner has approached the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that except for declaration, appellant's eligibility to export benefits not questionable as the said product continued to be an eligible product. Since all relevant substantive particulars are available, fault of mere non-filing of declaration not fatal to appellant's claim on export benefits and the Customs Authorities were directed to amend shipping bills in terms of appellant's request. Learned counsel further submitted that appellant's case is on a higher footing then the case decided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has declared their intention to claim MEIS benefits in all the shipping bills which have been produced on record. The only lapse on the part of the appellant was that 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 MEIS benefit as per the export policy. Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under MEIS 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. (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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