2009 (9) TMI 811 - AT - Customs

Summary

Issues involved:
The judgment involves the issue of incorporation of ARE-1 form particulars in shipping bills for duty-free export of impugned goods obtained from sugar cane factories under police escort, and the rejection of request for such amendments by the original authority.

Details of the judgment:

Issue 1: Incorporation of ARE-1 form particulars in shipping bills
The appellants obtained impugned goods, molasses, under ARE-1 forms under police escort as required by State law. The goods were cleared duty-free for export from the factory, and the appellants sought to incorporate ARE-1 form particulars in shipping bills through amendments. The lower appellate authority permitted the amendment for incorporation of ARE-1 forms dated prior to the dates of 'let export' orders. The customs officials did not verify the quantity in the tank at the time of 'let export' orders, and physical export took place subsequently. The Tribunal held that due to the nature of the cargo and manner of storage, it was not possible for customs officers to verify the quantity at the time of 'let export' orders. As the quantities mentioned in ARE-1 forms matched the quantities exported, the Tribunal overruled objections and allowed the appeals, directing the original authority to carry out necessary amendments in shipping bills to reflect ARE-1 form details for the exported goods.

Conclusion:
All three appeals were allowed in favor of the appellants, with modifications to the lower appellate authority's order for the necessary amendments in shipping bills to reflect ARE-1 form details for the exported goods.