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TMI Blog2009 (6) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... - After examining the records and hearing both sides, I note that the short question arising for consideration is whether the application filed by the appellant under Section 149 of the Customs Act, 1962 for permission to amend the shipping bills was rightly rejected by the lower authorities. The appellant had imported raw materials required for the manufacture of a final product which, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GFT to confirm discharge of export obligation in relation to the imported raw materials. The DGFT raised objection with reference to the chemical name of the export goods shown in the shipping bills inasmuch as that name belonged to another product namely UVITEX OB , which was not the export product specified in the Advance Licence. The appellant says that the DGFT advised them to sort out this d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipping bills. It reads as under : 149. Amendment of documents. - Save as otherwise provided in Sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended : Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , packing lists and purchase orders. Admittedly, in the purchase orders, the foreign buyer had used only the brand-name. In ARE-ls and excise invoices, the appellant used only the brand-name. In the packing lists, in addition to the brand name, a chemical name was also shown but this happened to be the same as the one shown in the shipping bills. None of these documents displayed the chemical name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether the organic chemical described as 4,4 -bis (benzoxazol-2-yl) stilbene in the manufacturer s literature is the same as the one described as UVITEX OB-ONE in the Advance Licence. If this query is answered in the affirmative, the appellant has a good case under Section 149. 4. On the above basis, I set aside the orders of the lower authorities and allow this appeal by way of remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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