1986 (9) TMI 210

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....pondents. [Order per : V.T. Raghavachari, Member (J)].  - M/s M.S.P. Exports presented a shipping bill on 25-8-1981 for export of 55 packages of coffee to USA by S.S. State of Meghalaya. On 9-9-1981, the name of the ship in the shipping bill was amended to S.S. Jala Mohan at the request of the Company. Duty was paid on 28-8-1981 and the goods were shipped by S.S. Jala Mohan for which en....

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....stoms Act would apply only in cases of the shipping bills as presented originally and that the said provisions do not cover cases where the name of the vessel is amended subsequently. We are unable to appreciate this contention. When an amendment is applied for with reference to a shipping bill already presented, it would be open to the authorities to either grant the amendment or decline to grant....

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.... 16 of the Customs Act the date of presentation of the shipping bill should be held to be 12-9-1981 only. The decision of the Supreme Court in Gangadhar Narsinghdas Agarwal v, P.S. Trivikraman and another (1983 E.L.T. 1491 SC) is authority for this proposition. It laid down that Section 16 provided for one fictional date only, that being the date of grant of entry outwards if the shipping bill had....