9911796707
TMI Blog2023 (6) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Fixation claim was existed at the time of export and thus, the application was appropriately made for amendment of the Shipping Bill in terms of Section 149 and Section 154 of the Customs Act, 1962. However, on examination of the orders passed by the lower authorities, it is found that the reference of documents relied upon by the appellants in this appeal were not at all considered by them and the claim of the appellants for amendment of the shipping bill was denied solely on the ground that the appellants did not submit any documentary evidence available at the time of export to substantiate their claim for amendment of the shipping bill. The provisions for amendment of documents are contained in Section 149 ibid. It has been manda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correction of such error or mistake had not been addressed by the authorities below. The matter should go back to the original authority to properly examine the issue, whether the documents based on which the amendment is sought for by the appellants were present at the time of exportation of the subject goods or arranged subsequently by them for obtaining the benefit of Drawback - the appeal is allowed by way of remand to the original authority for de novo adjudication of the matter. Appeal allowed by way of remand. - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) Shri C. M. Sharma, Consultant for the Appellant Shri Ashwini Kumar, Authorized Representative for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the appellant has preferred this appeal before the Tribunal. 2. The appellant has filed this appeal contending inter alia, that the amendment was sought based on the evidences/documents existing prior to exportation of goods and since, no fresh documentation was done post export of goods, the request for amendment merits consideration under Section 149 of the Customs Act, 1962; that the Drawback Rules do not provide for any stipulation or restriction for amendment of the Shipping Bill; that the error arising out of accidental slip or omission to mention the correct code can be corrected subsequently in terms of Section 154 ibid. 3. Heard both sides and examined the case records. 4. In the grounds of appeal, the appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the orders passed by the lower authorities, we find that the refence of documents relied upon by the appellants in this appeal were not at all considered by them and the claim of the appellants for amendment of the shipping bill was denied solely on the ground that the appellants did not submit any documentary evidence available at the time of export to substantiate their claim for amendment of the shipping bill. 6. The provisions for amendment of documents are contained in Section 149 ibid. It has been mandated that the proper officer may, in his discretion, authorize any document, after it has been presented in the Customs House to be amended. The proviso clause appended to Section 149 ibid provides that no amendment of a shippi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation reference should be under Entry 84.11.82.20. However, we find that with regard to the prayer made for correction of such error or mistake had not been addressed by the authorities below. 8. In view of the foregoing discussions, we are of the opinion that the matter should go back to the original authority to properly examine the issue, whether the documents based on which the amendment is sought for by the appellants were present at the time of exportation of the subject goods or arranged subsequently by them for obtaining the benefit of Drawback. 9. Therefore, the impugned order is set aside and the appeal is allowed by way of remand to the original authority for de novo adjudication of the matter, in line with our above obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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