9911796707
TMI Blog2025 (4) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of export, the appellant raised export invoices declaring the value/price of the product as per original sales contract. The 11 shipping bills were dully accessed and goods were exported by the appellant from 30.10.2016 to 14.03.2017. However, later the appellant revised the export value/price, pursuant to this revision in the sales contract and increase in the export price, the appellant approached the Jurisdictional Officer of the customs for amending the shipping bills to include the revised value. The Deputy Commissioner of Customs (Export) refused amendment of 11 shipping bills for the reason that sufficient documentary evidences were not produced. On an appeal before the Commissioner (Appeals), who also rejected the amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport price in the international trade. Since, these documents were available only at the time of export and the price revision happened only after the complete export and amendment was sought for revising the same. It is further stated that due to amendment of shipping bills, the appellant has not yet received the foreign exchange, and the amounts are shown as receivables in their books of account. 4. The learned Authorized Representative (AR) Revenue reiterated the findings of the Commissioner (Appeals) and relied upon the decisions in the case of Bharath Commerce and Industries Ltd. (supra) and M/s. IBM India Pvt. Ltd. Vs. Commissioner of Customs(Appeals), Bangalore: 2023 (9) TMI 422 CESTAT, Bangalore and the decision by this Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mendment has been filed and the reasons for the same has not been explained. It was also noted that though the original and the revised sales contract is the same and invoices have been issued as per contract before filing of the shipping bills, the reasons for not mentioning the correct invoice value is not explained. The letter also noted various other discrepancies and requested for submission of all the documentary evidence in support of their claim for amendment of shipping bills. The appellant vide letter dated 31.07.2017 once again reiterating their lack of knowledge on the differential between New York future price and the Spot price, submitted that the contract and the invoice remains the same in all parameters except for the revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndi should be clearly spelt out from the judgment/order. (b) After preparing the draft, it is necessary to go through the same to find out, if anything, essential to be mentioned, has escaped discussion. (c) The ultimate finished judgment/order should have sustained chronology, regard being had to the concept that it has readable, continued interest and one does not feel like parting or leaving it in the midway. To elaborate, it should have flow and perfect sequence of events, which would continue to generate interest in the reader. (d) Appropriate care should be taken not to load it with all legal knowledge on the subject as citation of too many judgments creates more confusion rather than clarity. The foremost requirement is that le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be." This provision regarding amendment of documents gives a clear indication that such amendments cannot be permitted as a matter of course but a discretion given to the authorities to permit amendment but no amendment can be made after the export, except on the basis of documentary evidence which was in existence at the time when the goods were exported. The appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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