TMI Blog2022 (4) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... sion in KEDIA (AGENCIES) PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS [ 2017 (1) TMI 203 - DELHI HIGH COURT] wherein the Hon ble High Court has deviated from its earlier decision. Section 149 which provides for amendment of documents, which makes it clear that the amendment is permissible but the same is subject to Sections 30 and 41 ibid. There is also no doubt that none of these Sections prescribes any time limit but it is only the circular which is prescribing such time limit. Further, both the above Circulars referred to in the impugned order prescribe scale of physical examination under Para 2.1, as per which physical examination is to be undertaken at the port of export; under Para 2.1 (B) for export under Free Shipping Bills, no sca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipping bills are to be permitted as per Para 3 of Circular No. 36/2010. The denial of benefit is clearly unacceptable and not in terms of the spirits of Section 149 ibid - Appeal allowed - decided in favor of appellant. - Customs Appeal No. 20672 of 2021 - Final Order No. 20168/2022 - Dated:- 1-4-2022 - SHRI P. DINESHA, JUDICIAL MEMBER Smt. Neetu James, Advocate for the Appellant Shri P. Gopakumar, Additional Commissioner (AR) for the Respondent ORDER The only issue that arises for my consideration is, whether the authorities below were justified in denying the benefit of conversion of shipping bills into advance license Shipping Bills as requested by the appellant? 2. Heard Ms. Neethu James, learned Advocate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny examination by the Customs authorities. After noticing the above inadvertent mistake, the appellant by its letter dated 13/10/2020 requested inter alia for amendment of the said shipping bills to Advance License shipping bills stating clearly that the exported goods were manufactured by using the goods imported under the Advance License and that the exports had been made in fulfillment of export obligation under the Advance License. 4. In response to the above request, a personal hearing was granted by the Principal Commissioner of Customs, Airport Air Cargo Complex, Air India Sats Airfreight Terminal, KIAL, Devanahalli, Bengaluru, before whom the appellant was represented and it was inter alia pleaded that there was a lapse on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, within such time, subject to such restrictions and conditions, as may be prescribed] : Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be: 2[ Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided also that such amendments, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as fulfilled all other conditions of export promotion scheme to which conversion was sought. Authorities have also never expressed anu doubts over the documents available/in existence at the time of export. The non-examination by the Revenue appears to have been taken to the appellant s disadvantage since, practically also, other than requesting for an examination an assessee cannot do anything more. Moreover, the learned Principal Commissioner has clearly erred in not appreciating that the shipping bills filed by the appellants were not free shipping bills but it was clearly declared therein the intent of the appellant as to the availment of benefit under MEIS. This fact coupled with the requirement of pre-examination under Circular No. 6/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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