9911796707
TMI Blog2023 (7) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... export are produced. In such circumstances, the department cannot deny the request for conversion of shipping bills holding that the goods were not examined as being filed as free shipping bills. Section 149 of the Customs Act does not stipulate such condition. The second ground for rejection is that it is beyond 3 months as stipulated in Board circular. Section 149 of Customs Act does not stipulate any time. The grounds have been considered by the Tribunal in the case of N.C. John Sons Pvt. Ltd. [ 2019 (11) TMI 259 - CESTAT BANGALORE] and the Tribunal had held that the amendment of shipping bill has to be allowed. The Tribunal in the case of Autotech Industries (India) Pvt. Ltd. [ 2021 (11) TMI 518 - CESTAT CHENNAI] as well as M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der DFIA. It was mentioned as This shipment under DFIA, DGFT MDU File No dated 15.03.2018 . However, inadvertently, the appellant had selected the code for free shipping bills instead of DFIA License scheme. The error went unnoticed by the appellant as the shipping bills prominently displayed the DFIA file number allotted by the DGFT. The issue was brought to the notice of the appellant only when the JDFT took up the application for processing of DFIA license upon completion of exports. Thereafter on 26.12.2018, the appellant filed application to amend the shipping bill so as to indicate as DFIA scheme as against Free Shipping Bill . In fact, the appellant though had mentioned the DFIA scheme on the shipping bills had erroneously mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 149 of the Customs Act, 1962 and submitted that there is no time limit specified under the said section to deny the request for amendment of shipping bill as time--barred. So also, the said section does not impose any condition that amendment can be allowed only if goods are examined. The decision in the case of N.C. John Sons Pvt. Ltd. Vs CC Cochin 2020 (371) ELT 543 (Tri.--Bang.) was relied by the Ld. Consultant to submit that in said case the request for amendment of shipping bill was rejected by the department for the reason that it is time barred and also that the goods were not subjected to examination before export. The Tribunal allowed the request for amendment of the shipping bill. Against such order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the goods have been exported. So also, the documents existing at the time of export are produced. In such circumstances, the department cannot deny the request for conversion of shipping bills holding that the goods were not examined as being filed as free shipping bills. Section 149 of the Customs Act does not stipulate such condition. The second ground for rejection is that it is beyond 3 months as stipulated in Board circular. Section 149 of Customs Act does not stipulate any time. The grounds have been considered by the Tribunal in the case of N.C. John Sons Pvt. Ltd. (supra) and the Tribunal had held that the amendment of shipping bill has to be allowed. The said decision has been affirmed by the Hon ble Supreme Court. The Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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