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TMI Blog2023 (12) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... s "Calcium Hypocloride Hydrated". Due to change of description as stated above, the benefit of DEPB denied to be appellant. Thereafter appellant approached DGFT and DGFT issued Public Notice No.96 dated 05.04.2006 for amending description of the product as "Calcium Hypochlorite Hydrated". After issuing amendment, appellant made a request before the respondent to amend the shipping bill for converting free shipping bill to DEPB shipping bill. To support the claim, appellant also produced certificate from "Indian Institute of Chemical Technology" to prove that both the description are one and the same. However adjudicating authority denied the request by this impugned order. Aggrieved by the same, present appeal is filed before this Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021(375) E.L.T. 486 (Ker.). 5. Learned Authorised Representative (AR) reiterated the finding of the adjudicating authority and submits that though there is no time limit prescribed for amendment of the shipping bill, such request cannot be considered without examination of the records. In appellant's case, goods were exported against 20 Shipping bills from 26.06.2005 to 01.10.2005 and amendment was sought only on 18.08.2011. Even if it is assumed that the appellant was waiting for the outcome of the request made by them before the DGFT to submit request for amendment shipping bill, Goods were exported on 20.06.2005 onwards and as per the request of the appellant, Public notice was issued on 05.04.2006. But request for amendment in the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard. 6. Heard both sides. While considering the issue the Tribunal in the matter of CARBOLINE INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS, CHENNAI-IV (supra), observed that the exporter realise the mistake in two shipping bills dated 18.04.2018 and 02.05.2018 and request was made for amendment vide letter dated 19.08.2020. In the above circumstances the Tribunal held that " When the statute does not prescribe any time limit for filing an application for conversion of a shipping bill, the department cannot rely upon a circular to frustrate the provisions contained in the statute. When there is a conflict, the statute will definitely prevail over the Board circular. The issue whether the time limit prescribed as per the Board circular w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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