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TMI Blog2023 (2) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... to consider the request for an amendment of shipping documents. In the case on hand, the reasons for refusing the request are Circular No.4/2004 dated 16.01.2004 and the unilateral declaration while exporting the commodity as free duty export. The Tribunal would have done better by testing the grounds resulting in the order of rejection. The grounds now stated by the Tribunal are not examining the validity of the reasoning of the Commissioner. Hence, we are convinced that ground is made for setting aside the order under appeal. To subject the controversy to adjudication, the matter is remitted to the Tribunal for disposal afresh in accordance with law. Appeal allowed. - CUS.APPEAL NO. 6 OF 2018 - - - Dated:- 19-1-2023 - THE HONOURAB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the conversion of the Free Shipping Bill into Advance License/DEPF/DFRC is impermissible. The Exporter challenged the order rejecting the request for amendment of the Shipping Bill, and the Tribunal, through the impugned order, set aside the order of the Commissioner and allowed the appeal. Hence the appeal before us. 3. Adv. Preetha S Nair contends that the Tribunal committed a jurisdictional mistake in appreciation of the reasons leading to the rejection of the request for amendment and the reasons now stated by the Tribunal in the order under appeal. Section 149 reads as follows: 149. Amendment of documents.-Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is ordered on the analogy that the proposed amendment changes numbers, and the procedure must be applied to further the cause of the adjudication. We are unable to agree with the view pursued by the Tribunal because Section 149 no doubt gives ample discretion/power to consider the request for an amendment of shipping documents. In the case on hand, the reasons for refusing the request are Circular No.4/2004 dated 16.01.2004 and the unilateral declaration while exporting the commodity as free duty export. The Tribunal would have done better by testing the grounds resulting in the order of rejection. The grounds now stated by the Tribunal are not examining the validity of the reasoning of the Commissioner. Hence, we are convinced that gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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