TMI Blog2013 (12) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... ended. In the case of shipping bill, the amendment can be carried out even after the goods have been exported on the basis of evidence, which was in existence at the time the goods were exported - Thus, there appears no impediment in permitting the only amendment sought in the shipping bill i.e. of amending the Advance Licence number.” The mere fact that the export invoices were not produced initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondonation of delay application is for condoning the delay of 118 days in filing the appeal. The delay is due to misplacement of the file and it took some time for the department to trace the file. Considering the reasons given for the delay is satisfactory, the delay is condoned and the appeal is admitted. 3. The respondent herein as M/s. S.K. Age Exports had sought amendment in shipping bill N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue is aggrieved of the same and has preferred this appeal. 4. The only ground adduced by the Revenue is that as the exporter did not submit the invoices initially at the time of their claim for amendment and therefore, their claim merits rejection. 5. The learned Advocate appearing for the respondent submits that under Section 149 of the Customs Act, the exporter is entitled to amend the shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use to be amended. In the case of shipping bill, the amendment can be carried out even after the goods have been exported on the basis of evidence, which was in existence at the time the goods were exported. The lower appellate authority in the impugned order has given a clear and categorical finding that in the instant case, the existence of valid Advance Licence No. 031201208, dated 9-5-2003 wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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