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TMI Blog2019 (12) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. Further, it is 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 as held by the Hon ble Madras High Court in the case of Pasha International vs. Commissioner of Customs [ 2019 (2) TMI 1187 - MADRAS HIGH COURT ]. The rejection of request for amendment of shipping bill by the Commissioner is not sustainable in law and therefore the impugned order is set aside and it is directed that the Custom Authorities to allow the amendment in the shipping bill as per the request of the appellant on production of certified copy of this order - appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment exported without claiming reward would be lesser than that of export consignment for which the reward is claimed. Further, Commissioner observed that the appellant has not followed the procedure and conditions laid down, therefore, the request for amendment was turned down. Aggrieved by this order, appellant has filed this appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that Commissioner has approached the case with a wrong notion that the appellant has not declared their intention to claim MEIS benefit in their shipping bills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. vs. Commissioner of Customs: 2017 (348) ELT 634 (Del) wherein the Hon'ble High Court has held that except for declaration, appellant's eligibility to export benefits not questionable as the said product continued to be an eligible product. Since all relevant substantive particulars are available, fault of mere non-filing of declaration not fatal to appellant's claim on export benefits and the Customs Authorities were directed to amend shipping bills in terms of appellant's request. Learned counsel further submitted that appellant's case is on a higher footing then the case decided by the Delhi High Court where no declaration of intention was filed whereas in the present case, he has declared their intention to claim M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have mentioned in the reward column as 'N' instead of 'Y', which is only a procedural defect. Further, I find 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 as held by the Hon'ble Madras High Court in the case of Pasha International cited supra. Further, T find that Hon'ble Delhi High Court in the case of Kedia (Agencies) Pvt. Ltd. (supra) has also allowed the amendment even in a situation where there was no declaration of intention whereas in the present case, the appellant has made the declaration on the front ..... X X X X Extracts X X X X X X X X Extracts X X X X
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