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TMI Blog2020 (8) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the shipping bills. Appeal dismissed. - Cus.Appeal.No. 5 OF 2020 - - - Dated:- 27-7-2020 - Mr. Justice K. Vinod Chandran And Mr. Justice T.R. Ravi For the Appellant : Sri. P. R. Sreejith, SC, Central Board of Excise And Customs For the Respondent : Adv. Sri. Anil D. Nair, Adv. Sri. M. Balagopal, Adv. Smt. R. Devika, Adv. Sri. Sreejith R. Nair JUDGMENT T.R.RAVI, J. The Commissioner of Customs has filed this appeal challenging Annexure 1 order dated 28.10.2019 of the CESTAT in Appeal No.C/20761/2019. 2. The respondent had filed 29 shipping bills. All the exports covered under the bills were either under drawback scheme or EOU Scheme. In all the shipping bills, the respondent had declared their intention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t declared their intention to claim MEIS benefit in all the shipping bills which have been produced. It was noticed that the only lapse on the part of the respondent was that, in the reward column instead of mentioning 'Y' it was mentioned as 'N'. The Tribunal held that it is only a procedural defect and that the respondent is entitled to MEIS benefit. 4. Heard Sri P.R. Sreejith, Senior Standing Counsel (CBIC) on behalf of the appellant and Sri Anil D. Nair on behalf of the respondent. 5. The issue involved is no longer res integra. In a similar circumstance, where the exporter had indicated their intention for claiming the reward in a specific box provided in the software through which it is uploaded to the web portal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 customs house to be amended: Provided that no amendment of a bill of entry or shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. 7. The counsel submits that going by the proviso to Section 149 an amendment of bill of lading or a shipping bill or bill of export should be permitted on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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