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TMI Blog2020 (3) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... of export which is established from shipping bill wherein the appellant have categorically claimed the benefit of MEIS, therefore, there are no reason why the amendment in the Shipping Bill under section 149 should not be allowed. The appellant is entitled for amendment in the Shipping Bill as claimed by them - Appeal allowed - decided in favor of appellant. - Customs Appeal No. 12452 of 2018-SM Customs Appeal No. 12453 of 2018 Customs Appeal No. 12454 of 2018 - Final Order No. A/ 10730-10732 /2020 - Dated:- 2-3-2020 - HON'BLE MEMBER ( JUDICIAL ), MR. RAMESH NAIR Shri. S.J.Vyas , Advocate for the Appellant Shri. Sanjiv Kinker, Superintendent ( AR ) for the Respondent ORDER Ramesh Nair The brief facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance on the following judgments:- Kancro Ingrdiantes Ltd-2020 2 TMI 61 Anu Chashews and Mangalath Cashews-2016 11 TMI 795 HC Kerala Pasha international-2019 TMI 1187 HC MAD Kuruwa Enterprises-2019 11 TMI 1052-TRI BANG 3. Shri Sanjiv Kinker, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records, I find that both the Lower authorities have denied the amendment in the Shipping Bill only on the reliance of the DGFT Public Notice which provided for amendment in similar situation only for the period from 01.06.2015 to 30.09.2015. I am of the view that only because DGFT Public Notice prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Pasha International cited supra. Further, I 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 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. Further, I find that the other ports have allowed the amendment of shipping bill in identical situation. I also find that the issue in the present appeals are squarely covered by the decision of this Tribunal rendered in the case of M/s. N.C. John Sons Pvt. Ltd. vs. Commissioner of Customs, Coch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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