TMI Blog2022 (4) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... t advance authorisation - From the letters, it is clear that the appellant have been requesting the Department for permission to export from Karwar Port under advance authorisation. The Department has not given any response to various correspondences made by the appellant. Therefore, in our considered view, since no response from the Department, the permission deemed to have been received by the appellant. Accordingly, there is no objection exist for export of goods from Karwar Port. Endorsement regarding advance authorisation - Section 149 of Customs Act - HELD THAT:- From the plain reading of Section 149, it is clear that even though, it is discretionary but on certain conditions, the document can be amended even after the goods have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se appeals are directed against the orders passed by the Commissioner of Customs, New Customs House, Panambur, Mangalore whereby the request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the free shipping bills as shipping bills under Advance Authorisation Scheme which actually tantamount to conversion of free shipping bills into advance licence was rejected. The learned Commissioner rejected the request on the ground that firstly, the appellant have exported the goods from Karwar Port which is not authorised for which a prior permission ought to have been taken and secondly, on the shipping bills, advance authorisation number was not declared. Being aggrieved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tom Division, Karwar, whereby the Assistant Commissioner endorsed the bona fide of the appellant as they have good track record of their export from Karwar Port since more than 20 years and recommended to consider their request; despite this, the adjudicating authority has rejected the request of the appellant; therefore the impugned order is not sustainable. She placed reliance on the following judgments:- i. CC, Tuticorin Vs. Thiru Arooran Sugars Ltd. [2014(307) ELT 248 (Mad.)] ii. Carl Zeiss India Pvt. Ltd. Vs. CC ST, Bangalore [2018(359) ELT 388 (Tri. Bang.)] Upheld by the Hon ble High Court of Karnataka reported in 2021(376) ELT 457 (Kar.). iii. Parayil Foods Products Pvt. Ltd. Vs. UOI [2021 (375) ELT 486 (Ker.)] iv. Goku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Letter to Commissioner of Customs, once again request for export from Karwar under Advance Authorization No.0710065592 13/11/2009 Letter to the Deputy Commissioner of Customs, once again requesting for export from Karwar port under Advance Authorization No.0710065592 28/01/2010 Letter to the Assistant Commissioner of Customs requesting for export from Karwar Port under Advance Authorization No.0710065592 18/03/2014 Letter to Superintendent of Customs, Karwar requesting for endorsement of Advance Authorization No.0710065592 on shipping bills. 25/03/2014 Letter to Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported 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. 5.3. From the plain reading of the above Section 149, it is clear that even though, it is discretionary but on certain conditions, the document can be amended even after the goods have been exported on the basis of documentary evidence which was existence at the time of goods were cleared for export. In the present case, the appellant had in possession of Advance Authorisation No.0710065592 dt. 26/06/2009 and Advance Authorisation N.0710065655 dt. 26/11/2010 and the exports ..... X X X X Extracts X X X X X X X X Extracts X X X X
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