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TMI Blog2019 (11) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, it is also found that otherwise the appellant is entitled to claim MEIS benefit as per the export policy. Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under MEIS scheme can be corrected by amending the shipping bill. Hon'ble Delhi High Court in the case of KEDIA (AGENCIES) PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS [ 2017 (1) TMI 203 - DELHI HIGH COURT] has also allowed the amendment even in a situation where there was no declaration of intention whereas in the present case, the appellants have made the declaration on the front page of the shipping bills regarding their intention to claim the MEIS benefit except in the case of M/s. Kuruwa Enterprises. The rejection of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not electronically transmitted to DGFT portal for processing the MEIS scrips. Since the appellants could not file their MEIS claim because of the non-transmission of SB copies, the appellants requested the Department to allow amendment of the shipping bill by correcting the endorsement No to Yes in the Shipping Bills. 3.1 Appellants were heard by the Commissioner and the request for amendment was rejected on the ground that the non-declaration of intend for the exporter, is a vital factor for deciding the norms of examination of the export consignment and the level of examination prescribed for a consignment exported without claiming reward would be lesser than that of export consignment for which the reward is clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself. He further submitted that this issue is squarely covered by the decision of the Hon'ble High Court of Madras in the case of Pasha International vs. Commissioner of Customs: 2019 (365) ELT 669 (Mad.) wherein the Hon'ble High Court held that the mistake of ticking 'No' instead of 'Yes' in the reward column of the shipping bill for availing the benefit under MEIS scheme can be corrected by amending the shipping bill under the provisions of Section 149 of the Customs Act, 1962. The learned counsel further submitted that in an identical situation, this Bench in the case of Saurabh Overseas Traders vs. Commissioner of Customs, Cochin: 2017 (356) ELT 463 (Tri.-Bang.) has observed that department should not h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in identical case vide its Final Order No.20909/2019 dated 28.10.2019, in the case of M/s. N.C. John Sons Pvt. Ltd. vs. Commissioner of Customs, Cochin, has allowed the appeal of the exporter and directed the Customs Authorities to allow the amendment in the Shipping Bills as per the request of the exporter. Learned counsel also relied upon the judgment of the Kerala High Court in the case of Mangalath Cashews Ors vs. Commissioner of Customs, Cochin vide W.P. (C) No.27126 of 2019 (M) dated 13th November 2019. 6. On the other hand, the learned AR defended the impugned order. 7. After considering the submissions of both the parties and perusal of the material on record, I find that the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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