TMI Blog2020 (2) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. The rejection of request for amendment of shipping bills by the Commissioner is not sustainable in law - appeal allowed - decided in favor of appellant. - Customs Appeal No. 20007 of 2020 - Final Order No. 20071/2020 - Dated:- 28-1-2020 - MR. S.S GARG, JUDICIAL MEMBER For the Appellant : Mr. M Balagopal Advocate For the Respondent : Mr. P.Gopakumar, Joint Commissioner (AR) ORDER The present appeal is directed against the impugned order dated 20.07.2019 passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the said Circular No. 36/2010 and request for amendment of Shipping Bills was turned down. 3. Heard both the parties and perused the records. 4. Learned Counsel for the appellants 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 the appellants have not declared their intention to claim MEIS benefit in their Shipping Bills. In fact, the appellant, actually, has declared the intention to claim MEIS benefit on the face of the Shipping Bills which is on record and there was only in the column where it was asked as to whether the shipping needs to be electronically transferred to DGFT Portal, the appellants inadvertentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Delhi High Court where no declaration of intention was filed whereas in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned 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, I 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 appellants have made the declaration on the front page of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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