Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
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Amendment of shipping bills under section 149 and conversion of 'free' to scheme shipping bills turned on documentary proof and customs certification; ARE-1 endorsements showing excise relief were not controverted and establish entitlement, so rejection of amendment requests was improper. The tribunal found a quasi-judicial duty on the Commissioner to examine the submitted documents and remanded with a direction to amend the impugned shipping bills on available facts. Customs authorities' routine role in certifying export relief was emphasised and absence of evidence against customs officials made discarding that certification unsupportable.
Amendment of shipping bills under section 149 and conversion of 'free' to scheme shipping bills turned on documentary proof and customs certification; ARE-1 endorsements showing excise relief were not controverted and establish entitlement, so rejection of amendment requests was improper. The tribunal found a quasi-judicial duty on the Commissioner to examine the submitted documents and remanded with a direction to amend the impugned shipping bills on available facts. Customs authorities' routine role in certifying export relief was emphasised and absence of evidence against customs officials made discarding that certification unsupportable.
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