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TMI Blog2013 (12) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication and appeal has been filed by the Revenue against Order-in-Appeal No. 247(D'node)/2008 (JNCH), dated 21-8-2008 passed by the Commissioner of Customs (Appeals), Mumbai-II. 2. The condonation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority on the ground that necessary documentary evidence was not submitted. The respondent preferred an appeal before the lower appellate authority, who allowed their appeal. The Revenue 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rival submissions. Under Section 149 of the Customs Act, 1962, the proper office has been given the discretion to authorize any document, after it has been presented in the Custom House 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 low ..... X X X X Extracts X X X X X X X X Extracts X X X X
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