TMI Blog2020 (3) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed if it is based on documentary evidence which was in existence at the time when the goods were exported - HELD THAT:- The amendment claimed by the appellant is not in the nature of change in the shipping bills which may require evidence to prove. They are not intending to change description of goods or quantity of goods which would require any documentary evidence. The only thing they are req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 09/2015-20, the exporters were required to declare the intention to avail MEIS by marking/ticking of Y in the Reward column in shipping bills against each item. Learned counsel claims that the CHA inadvertently marked N instead of Y in the said column. The appellants are seeking the amendment in the said shipping bills by changing the mark from N to Y in these shipping bills which would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the there was a confusion at the initial stages and, therefore, this mistake had occurred. Their shipping bills were filed during the period 01/10/2015 to November, 2016. Learned counsel relied on the decision of Madras High court in the case of Greenglobe Exports India Ltd.- 2018 SCC Online Mad 2706 and on the decision of High court of Kerala in the case of Saint Gobain India 2018 (361) ELT 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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