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TMI Blog2022 (5) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... bills, for which evidence may have to be led. According to the Tribunal, the assessee is not intending to change the description of the goods or quantity of the goods. The argument on behalf of the Revenue is that once the goods are exported, it is very difficult thereafter to undertake proper verification or rather physical verification of the goods even for the purpose of amendment in the shipping bills. The argument is that almost after a period of 2 years from the date of export, the assesee has claimed amendment in the shipping bills. The argument of the Revenue as regards the delay would not hold good in view of the decision of this very High Court in the case of MESSRS MAHALAXMI RUBTECH LTD. VERSUS UNION OF INDIA [ 2021 (3) TMI 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmedabad (for short the CESTAT ) in the Custom Appeal No.11125 of 2019 SM. 4. The Revenue has proposed the following substantial questions of law for the consideration of this Court. A. Whether in facts and circumstances of the case and law, the order passed by the Hon ble Tribunal can be said to be an order passed in accordance with law wherein the Hon ble Tribunal has allowed the appeal holding that the benefit of section 149 of the Customs Act, 1962, cannot be denied inspite of not complying with the mandatory requirement of specifically mentioning the intention to avail benefit under the MEIS Scheme as per the Foreign Trade Policy? B. Whether in facts and circumstances of the case and law, the Hon ble Tribunal was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 MT DL VIOLET 3390601 06.10.2015 18,26,28,609 2 MT SC SHANGHAI 3969887 05.11.2015 18,99,34,169 3 MT ORIENTAL JASMINE 4737231 16.12.2015 19,85,18,125 4 MT SYPRESS 5081561 04.01.2016 18,30,27,359 5 MT SEOYOUNG 5425948 22.01.2016 19,02,42,123 6 MT LADY SINA 5807936 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... column of the shipping bills against each item. 9. The Customs Broker of the assessee committed a mistake by marking N (No) instead of Y (Yes) in the Reward column in all the disputed shipping bills. When the Let Export Orders (LEOs) against the aforesaid shipping bills were granted, the assessee realized the mistake committed by it. 10. In such circumstances referred to above, the assessee approached the Customs Authorities on 09.08.2018 with a request / permission for manual amendment in the shipping bills. 11. The Additional Commissioner of Customs vide Order in original dated 6/9/2019, rejected the request of the Assessee for amendment in the shipping bills under section 149 of the Customs Act, holding that as per para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide final order dated 10.01.2020, the Tribunal allowed the Appeal of the Assessee holding that the issue is covered by a decision of the High Court of Kerala and further held that the amendment claimed by the Assessee is not in the nature of change of the shipping bills. The Assessee was not intending to change the description or quantity of goods which may require some inquiry. The assessee only intend to amend the shipping bills so as to mention their intention to avail the benefit of a particular scheme. The benefit of amendment under Section 149 of the Customs Act could not have been denied. 14. Aggrieved by the order of the Tribunal dated 10.01.2020, the Revenue has filed the present Tax Appeal. Simultaneously, the writ application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of section 149 of the Customs Act cannot be denied. The appeal is, consequently, allowed. 17. Thus, the Tribunal took the view that the amendment claimed in the shipping bills cannot be said to be in the nature of changing the shipping bills, for which evidence may have to be led. According to the Tribunal, the assessee is not intending to change the description of the goods or quantity of the goods. The argument on behalf of the Revenue is that once the goods are exported, it is very difficult thereafter to undertake proper verification or rather physical verification of the goods even for the purpose of amendment in the shipping bills. The argument is that almost after a period of 2 years from the date of export, the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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