1986 (10) TMI 245

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.... Shri K.R. Shanmugha Sundaram, Consultant, for the Respondent. [Order per : V.T. Raghavachari, Member (J)].  - M/s. Ramesh Enterprises (P) Ltd. presented a shipping bill on 16-6-1981 for export of 417 bags of coffee to U.S.A. by vessel "President Eisenhower". It was assessed to duty and cess at the rates prevalent on that date. On 19-6-1981 the name of the vessel in the shipping bill wa....

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....lector is wrong, is that the provisions of section 16(1) of the Customs Act would apply only in cases of shipping bills where no amendments are carried out and that they would not apply where the name of the vessel is amended subsequently. In  this case the shipping bill was presented on 16-6-1981 mentioning the name of the vessel M.V. President Eisenhower but the name of the vessel was later....

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....he provisions of section 16 would apply only with reference to the shipping bill as it was originally presented but not when an amendment is granted in the shipping bill with reference to the name of the vessel. We are unable to appreciate this argument. If an amendment of the nature mentioned above is applied for, it is open to the authorities either to grant the amendment or direct that the orig....