2021 (12) TMI 89

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..... shipping bills the incorrect drawback serial number 741802B was mentioned. In this position, it cannot be said that the amendment sought by the appellant is not on the basis of documents existing at the time of export and not in the possession of proper officer. The invoices and the packing list is basic documents and these documents are very much in the possession of officer who is supposed to check at the time filing the shipping bills. The appellant is squarely covered by the statutory provisions of Section 149 and proviso thereto - the appellant is entitled for amendment in the shipping bills and consequent differential drawback - Appeal allowed - decided in favor of appellant. - CUSTOMS Appeal No. 10881-10884 of 2016 - A/12566-125 .....

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..... he appellant for amendment of drawback serial number from 741802B to 741901A in the shipping bills which was communicated vide letter dated 05.05.2015 by the Superintendent Export Customs House MP and SEZ, Mundra. The appellant filed appeals before the Commissioner (Appeals). The Commissioner (Appeals) vide impugned order rejected the appeals accepting the order-in-original therefore, the present appeals filed by the appellant. 2. Shri Manish Jain learned Counsel and Ms. Shruti Agarwal, Advocate appeared for the appellants. Shri Manish Jain submits that though the original authority has not given any reason for rejecting the amendment in the shipping bills however, the learned Commissioner (Appeals) given the finding in the impugned orde .....

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..... Mahalaxmi Rubtech Limited vs. UOI 2021 (3) TMI 240 (Gujarat High Court) (c) Gokul Overseas vs. UOI, 2020 (373) ELT 4 (Guj.) (d) Accoladee vs. CC, 2021 (377) ELT 496 (Mad.) (e) Mohit Overseas Vs CC, 2016 (335) ELT 18 (Del.) (f) Principal Commissioner vs. Samsung India Electronics P. Ltd 2018 (361) ELT 505 (All.) (g) Sterlite Technologies Limited vs. CC, 2019 (365) ELT 622 (Tri) (h) Kanak Exports Vs CC, 2020 (374) ELT 385 (T) (i) Pratibha Pipes Structural (P) Ltd Vs CC 2014 (314) ELT 161 (Tri) 3. Shri R P Parekh, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the record .....

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