9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 16 - AT - CustomsEPCG scheme request of the appellants to amend Shipping Bills for inclusion of Advance Licence Numbers which were not recorded at the time of filing the same disallowed by Commissioner - invoices submitted by the appellants along with the shipping bills had both the numbers, EPCG Licence numbers and Advance Licence numbers recorded on the same and therefore, the same were available at the time of export order set aside and remit the matter to the lower authority for allowing the amendment and conversion of the shipping bills as prayed for
Issues:
Disallowance of request to amend Shipping Bills for inclusion of Advance Licence Numbers. Analysis: The judgment pertains to the disallowance of a request by the appellants to amend the impugned Shipping Bills for the inclusion of Advance Licence Numbers that were inadvertently not recorded at the time of filing. The appellants argued that while EPCG Licence Numbers were recorded on the shipping bills, the related Advance Licence Numbers were omitted due to inadvertence. However, they contended that the accompanying invoices contained both the EPCG Licence Numbers and Advance Licence Numbers. Additionally, the Central Excise authorities certified the use of imported inputs in the exported consignments. The adjudicating Commissioner had initially disallowed the amendment and conversion of EPCG shipping bills into DEEC shipping bills, citing that the certificate from the Central Excise authorities was issued after the exports had taken place, not available at the time of export. Despite this, the invoices submitted by the appellants contained both numbers, and considering the subsequent certification by the Central Excise authorities, the Tribunal deemed it necessary to take a lenient view in the interest of export promotion. Consequently, the impugned order was set aside, and the matter was remitted to the lower authority for allowing the requested amendment and conversion of the shipping bills. The appeal was allowed by way of remand.
|
