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TMI Blog2015 (2) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... of free Shipping Bill No. 7375084 dated 28.5.2009 and 7378065 dated 23.11.2009 to 'Reward Scheme Shipping Bills'. Earlier, appellant had filed the said free shipping bills for export of 'Card Board Games.' The appellant requested for post-shipment amendment on the ground that DGFT had asked them to fulfil the requirement of mentioning on their shipping bill, the intention to claim benefit under Chapter 3 of FTP. After hearing the appellant, the adjudicating authority held that no such amendment could be allowed. 2.1 Being aggrieved the appellant preferred appeal before the Commissioner (Appeals). The Commissioner (Appeals), vide impugned order, rejected the appeal on the ground that application of the appellant for conversi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on shipping bill NO. 419 that out of 415 cartons, 45 cartons were examined, being 10% and the same is opened and examined in detail and on being found OK, the goods were allowed for export. The report further mentioned that the container was empty and stuffing were done, giving details like container no. etc. The other invoices dated 20.11.2009 relating to shipping bill No. 9250051 by which 700 cartons of Card Board Games were sent for export out of which 10% of the cartons i.e. 70 cartons were checked and found OK and further the containers were examined before stuffing and the examinations were done before Customs Official who have given report mentioning container no. and seal no. of the invoice. The appellant have also read the contents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of shipping bill on the basis of the documents on record at the time of shipping and/or allowing of the export. The appellant further points out the matter containing Circular No. 6/02-Cus dated 23.1.2002 which provides for exemption norms for export goods at port of export and in para 2.1(A) in respect of Factory Stuffed Export Cargo regarding the Scale of Examination, it is mentioned that no examination except (a) where the seals are found tampered with, or (b) there is specific intelligence in which case, permission of Deputy/Assistant Commissioner would be required before checking. Further, in para 2.2, it is provided that in all cases in respect of consignment selected for examination, a minimum of two packages with a minim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is made within 3 months from LEO, (b) request should be on the basis of available export documents, (c) examination report and other endorsement made on the shipping bill/export documents prove the fact of export, (d) on the basis of shipping bill/export documents, the exporter has fulfilled all conditions of export promotion scheme to which he is seeking conversion, and (e) the exporter has not availed benefit of the export promotion scheme under which the goods were exported and no fraud/mis-declaration has been noticed in respect of such export. The appellant points out that they have satisfied all the conditions laid down by the Board for export obligation within 3 months of LEO. 4. The learned AR appearing for the Revenue relies on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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