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TMI Blog2023 (7) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case although the export has been made by the appellant but inadvertently the name of M/s. Dinal Diamonds was mentioned and when the mistake has been realized, the exporter/CHA immediately took step and filed the amendment application alongwith the supporting documentary evidence existing at the of export viz. Export Invoice No. 43/2018-19 dated 24.8.2018 and the Airway Bill dated 24.8.2018 and all these documents contain the name of the appellant only and there is no mention of M/s. Dinal Diamond in those documents. The observation of the learned Commissioner that the appellants are not the actual exporter and hence section 149 ibid has no application is without any basis - the impugned order is set aside and the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting Authority vide Order-in-Original dated 20.11.2018 as section 149, Customs Act, 1962 permits such amendment subject to the discretion of the proper officer and a penalty of Rs. 5,000/- was imposed on the appellant u/s. 117 ibid as the exporter i.e. the appellant failed to make a true and correct declaration while filing the shipping bill. Aggrieved, the Revenue filed appeal before the Commissioner (Appeals) who, vide impugned order dated 31.10.2019 allowed the appeal filed by revenue by holding that since the appellant was not the actual exporter, the provisions of section 149 ibid have no application. 3. I have heard learned counsel for the appellant and learned Authorised Representative for the revenue and perused the case records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he supporting documentary evidence existing at the of export viz. Export Invoice No. 43/2018-19 dated 24.8.2018 and the Airway Bill dated 24.8.2018 and all these documents contain the name of the appellant only and there is no mention of M/s. Dinal Diamond in those documents. The shipping bill which inadvertently contained the name of Dinal Diamonds has been prepared on the basis of airway bill and the invoice dated 24.8.2018 which strengthen the claim of the appellant that they are the actual exporter and have been rightly granted amendment by the adjudicating authority u/s. 149 ibid. The invoice also contains IEC Code and GST of appellant only. In view of the above, the observation of the learned Commissioner that the appellants are not t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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