TMI Blog2023 (10) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act enables an exporter to claim amendments in the shipping bills for any reason that may be deemed expedient. However, that provision nowhere speaks of an obligation or duty cast upon the exporter to establish intendment. In the present case, the impugned order does not rest on an impossibility to scrutinize or dispose of the application for amendment nor does it allude to any other practical difficulty or aspect of impossibility which would have hindered consideration of the request made by the petitioner. In Terra Films [ 2011 (4) TMI 13 - DELHI HIGH COURT] , the Division Bench had on facts noted that the respondents had taken the position that it would be impossible to accede to the request for amendment. In view of the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner had applied for conversion after a long lapse of time and this itself clearly disentitled it from being accorded the benefit of amendment as envisaged under Section 149 of the Act. Additionally, reliance was placed on Circular No. 36/2010 dated 23 September, 2010 which and according to Ms. Godiyal, in terms of Para 4 thereof proscribes the conversion of free shipping bills into bills in respect of which benefits are sought under various exemption schemes including in relation to drawback. 4. Ms. Godiyal, learned counsel appearing for the respondents, had also drawn our attention to the judgment rendered by a Division Bench of this Court in M/s Terra Films Pvt. Ltd. v. Commissioner of Customs 2011 SCC OnLine Del 1713 , where d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he scope of the aforesaid circular. In fact, the matter was remanded by the CESTAT to the Commissioner on such submission made by the exporter before the CESTAT. Section 149 of the Act under which the exporter submits the amendment to be permissible reads as under: Section 149. Amendment of documents - save as otherwise provided in Section 30 and 41, the proper officer may, in his discretion, authorize any document after it has been presented in the customs house to be amended. Provided that no amendment of a bill of entry or a shipping bill of export shall be 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, exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of request for conversion and not of amendment inasmuch by converting from one scheme to another, it was not only addition of word cum‟ duty drawback, but change of entire status and character of the documents. Even if it was to be taken as a case of amendment, the proper officer may not be in possession of the documents sought to be amended after lapse of such a long period, particularly when the goods already stood exported. For enabling an exporter to draw the benefits of any scheme, not only physical verification of documents would be required, but as is noted by both the authorities below, the verification of the goods of export as also their examination by the Customs was necessarily required to be done. In the given fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment of the Gujarat High Court, we are of the firm opinion that the discretion and the power of amendment as stands enshrined in Section 149 of the Act could not have been fettered in any manner by Circular No. 36 at all. In any case, the CBEC could not have possibly framed a binding direction restraining authorities from exercising the discretion which stands vested in the authorities by virtue of Section 149 of the Act. 8. However, we find that the judgment of this Court in Terra Films does refer to the problems attendant to amendments which are sought in the case of exports of goods which are subject to a Brand Rate. These and other issues however have neither been noticed nor considered by the Deputy Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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