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TMI Blog2019 (1) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... laim for drawback - HELD THAT:- The authority concerned must be satisfied that the conditions contingent upon which the privilege is claimable at the time of export should have been fulfilled in entirety at the time of export and this is to be evidenced by the record of examination in the shipping bills - The appellant in this case has been unable to do so as clearly noted by the competent authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1992, to shipping bills entitled to claim for drawback. 2. None appeared for the appellant. We have heard Learned Authorised Representative. Considering the narrow compass of the dispute and age of the appeal, we take up the matter for disposal even in the absence of representative of the appellant. 3. The issue, in brief, is the entitlement of an exporter for conversion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age, are distinct, 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 presented in the custom house to be amended: Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise (EP) [2008 (232) ELT 558 (Tri-Del)] and the decision of the Hon'ble High Court of Madras in Commissioner of Customs (Seaport-Export), Chennai v. Suzlon Energy Ltd. [2013-TIOL-1195-HC-MAD-CUS]. The general principle underlying all these decisions, as well as the circulars, is that the authority concerned must be satisfied that the conditions contingent upon which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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