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2011 (4) TMI 13 - DELHI HIGH COURT
U/s 130 - Permission to amend their DEEC/DEPB shipping bills into those DEEC/DEPB cum drawback scheme - The claim of the exporter was for Amendment of the shipping bills under Section 149 of the Act - As per proviso of Section 149, no amendment of a shipping bill was to be allowed after the export goods have been exported except on the basis of the documentary evidence, which was in existence at the time the goods were exported - It is thus clear that amendment of shipping bill is not to be allowed in a routine manner after the export goods have been 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 that the verification of the goods of export as also their examination by the Customs was necessarily required to be done – Hence , the Commissioner in rejecting the request of the exporter of conversion/amendment from one scheme to the other after a lapse of more than one year – The appeal is dismissed against the assessee/exporter.