2007 (3) TMI 272

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..... owing four questions of law : A. "Whether the 'Conversion' of Shipping Bill from one scheme to another is a change substantive in nature and different than the 'Amendment' of document as envisaged u/s. 149 of Customs Act, 1962?" B. "Whether the Hon'ble CESTAT was justified in holding that 'Amendment' of document as u/s. 149 of Customs Act, 1962 and Conversion of Shipping Bills from one schem .....

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..... on after realising the mistake, the Respondent sought conversion of the same into DEEC Scheme. We have perused the Order-in-Original, wherein the Commissioner of Customs (Export) has categorically given a finding as under :- "Here, I find that the exporters M/s. Man Industries (I) Ltd., were entitled to avail the benefits of DEEC Scheme but they suo motu and on their own choice preferred export .....

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..... uirement in the proviso to Section 149. 2.3. Since the entire claim of the Appellant is established on the basis of documentary evidence already in existence at the time of export, there was no valid reason for the Commissioner to have refused such an amendment. The impugned order passed is therefore clearly untenable and is to be set aside." 4.From the aforesaid facts, it is clear that it is .....

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