2008 (2) TMI 683

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..... e Respondent. [Order]. One of these appeals is by an exporter and the other by their CHA. Both the appeals are against penalties imposed under Section 114 of the Customs Act. The exporter had filed a shipping bill dated 10-2-2005 through their CHA for export of 100% Cotton Woven Men Shirts for a declared F.O.B. value of Rs. 26,42,139.31, with claim for drawback of Rs. 14,06,906/- under S .....

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..... t from restricting the drawback to Rs. 1,40,690/- on the basis of the actual weight of the goods, imposed penalties of Rs. 10,000/- and Rs. 5,000/- on the exporter and the CHA respectively, both under Section 114 (iii) of the Customs Act. The decision of the Commissioner is under challenge in these appeals. 2. A perusal of the records shows that the net weight entered on the facing page of the s .....

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..... this plea. In the Customs Act, there is only one provision for amendment of a shipping bill or a bill of entry and the same is Section 149. There is no other provision, for any purpose whatsoever, in the Customs Act providing for amendment of any of these documents. If it is the case of the Revenue that the shipping bill was amended for exchange control purposes, that was done under Section 149 of .....

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