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TMI Blog2023 (2) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... reetha S Nair learned Standing Counsel for the appellant. 2. The Commissioner of Customs/Revenue is the appellant. M/s.Saurabh Overseas Traders/Exporter is the respondent. For convenience, the parties are referred to as Revenue and the Exporter. The appeal arises from the Final order dated 29.06.2017 in Appeal No.C/1329/2012-SM of Customs, Excise & Service Tax Appellate Tribunal, Bangalore (for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ense under DFIA. By referring to Circular No.4/2004 dated 16.01.2004, the Commissioner has taken the view that the conversion of the Free Shipping Bill into Advance License/DEPF/DFRC is impermissible. The Exporter challenged the order rejecting the request for amendment of the Shipping Bill, and the Tribunal, through the impugned order, set aside the order of the Commissioner and allowed the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umption 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." Section 149 has a proviso, and the discretion conferred by Section 149 has to be exercised by keeping in perspective the mandate of the proviso to Section 149 of the Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dment changes numbers, and the procedure must be applied to further the cause of the adjudication. We are unable to agree with the view pursued by the Tribunal because Section 149 no doubt gives ample discretion/power to consider the request for an amendment of shipping documents. In the case on hand, the reasons for refusing the request are Circular No.4/2004 dated 16.01.2004 and the unilateral d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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