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TMI Blog2017 (7) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... 660657 dated 26.3.2010 for export of 400 packages of betel nuts ground (Channa), betel nuts splits (fracha) and betel nuts ground (Kandi). In August, 2010, they have requested for amendment of shipping Bill from No Export Incentive to read as no duty drawback and the shipment was allowed under DFIA and VKGUY scheme. The said shipping bill shows the DFIA File No. and VKGUY scheme even though the scheme code shown as No incentive scheme (00). The file was submitted to the Commissioner to consider party's request for amendment/conversion. The reason given by the exporter for conversion of shipping bill to DFIA and VKGUY scheme is that the JDGFT have rejected their claim. They have also stated that after completion of the export obligation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e at the time of export and had specifically mentioned the DFIA file number and also claimed VKGUY scheme in all the export documents. However, the Custom House Agent of the appellant due to oversight had mentioned the Code No. as 00 instead of 03 which is a bona fide mistake and can be rectified under the provisions of Section 149 of the Customs Act. For this submission, he relied upon the decision of the Mumbai Tribunal in the case of Mahindra and Mahindra Ltd. Vs. CCE (Import) reported in 207 (215 ELT 385. He also relied upon the decision of the Mumbai Tribunal in the case of Polydrugs Laboratories Pvt. Ltd. Vs. CC (General) Mumbai: 2015 (317) ELT 271 (Tri.-Mum.). In addition to this decision, the appellant has further relied upon the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, the customs department should not have rejected the amendment application. He also submitted that DGFT had already accepted the exports made under DFIA scheme and issue licences. He further submitted that there is no time limit for filing of amendment of document under Section 149 of the Customs Act. For this submission, he relied upon the following decisions: * VRA Cotton Mills Pvt. Ltd. Vs. CC, Jamnagar (Preventive): 2014 (309) ELT 100 (Tri.-Ahmd.) * Diamond Engineering (Chennai) Pvt. Ltd. Vs. CC (Seaport Export), Chennai: 2013 (228) ELT 265 (Tri.-Chennai.) 4. After considering the submissions of both the parties and perusal of the documents on record as well as the various judgments relied upon by the appellant, I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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