9911796707
TMI Blog2023 (6) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... d 27.02.2019 filed in respect of exports made by them under Advance Licence (DEEC)-cum drawback scheme. In the Shipping Bill, the appellant had initially mentioned the code '9801', instead of the applicable code for Brand rate fixation as '980788411B'. The amendment was sought on the ground that the appellant was intending to claim brand rate of drawback in terms of Circular No. 29/2015-Customs dated 16.11.2015. However, the request made the appellant was turned down by the adjudicating authority vide letter dated 03.03.2020, assigning the reason that there was no evidence on record to show that the error was genuine. Further, it has also been contended that the exporter-appellant did not submit any documentary evidences, present at the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EC with Drawback; (b) that the application for the said purpose was made and thereupon, the Advance Authorization License dated 05.01.2018 and 16.11.2018 were issued by the competent authority; (c) that the invoice dated 31.01.2019 was issued from the plant location at Hyderabad, mentioning therein the HSN Classification reference number as 84.11.82.20 and the annexure attached to the invoice has also stated the items for Drawback and under DEEC Scheme in detail; (d) that the application dated 29.05.2019 was filed by the appellants in the office of the jurisdictional Customs Commissionerate at Hyderabad in respect of the export shipment, indicating the Brand Rate Fixation of Drawback and the said application was filed within the stipu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ider amendment of the shipping bill in respect of the goods already exported, only upon satisfying about the fact that the documentary evidence in respect of the export was in existence. In the present case, though the appellants have claimed that the provisions of Section 149 ibid have been duly complied by them, but the request letter for amendment of the shipping bill was turned down by the authorities on the ground that no documents were submitted to demonstrate that such amendment merits consideration in respect of the exports already made. Thus, under such circumstances, we are of the considered view that the lower authority should properly examine the documentary evidence submitted by the appellants for proper appreciation of the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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