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TMI Blog2011 (2) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 and 2460985/30-9-2006 for the export of Metallic Expansion Bellow under the category of Free Shipping Bills. However, after the export was over, they filed a letter dated 9-12-2006 addressed to the Joint Commissioner of Customs stating that they had taken Advance Licence No. 0410083284, dated 1-8-2006 and that there was a procedural lapse on their side in not indicating the licence No. in shipping bills filed by the export and the same has taken place as they were not a regular exporter. The original authority did not accept the conversion and the decision was upheld by the Commissioner (Appeals) vide order dated 29-6-2009. The party filed appeal before the Tribunal, and Tribunal vide order dated 12-11-2009, remanded the matter to the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd advance licence No. 0410083284, dated 1-8-2006. 5. Learned SDR reiterates the reasoning and findings of the Commissioner. 5.1 I have carefully considered the submissions from both sides and perused the records. The exports have taken place during August September, 2006. The matter is before the Tribunal for the second time. Section 149 of the Customs Act, 1962 permits amendment to a document presented to the customs at the discretion of the officer subject to the condition mentioned therein. The Section 149 of the Customs Act is reproduced below :- SECTION 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 presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies were required to conduct the examination of the consignment particularly to look for nexus between the inputs and the products, which were actually exported. This submission deserves to be taken into account, as the goods covered under free shipping bills were not subject to the examination. Therefore, the omissions could not be condoned as the same involved danger to the Revenue. 5.2 Exercise of power under Section 149 is by way of discretion. In the present case, it is seen that the Commissioner has considered the submissions and the evidence produced by them and felt that it is not a fit case for exercising the discretion. The order of the Commissioner cannot be construed as arbitrary. 5.3 The requirement of claiming the export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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