2009 (6) TMI 835

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....a, JDR, for the Respondent. [Order]. - After examining the records and hearing both sides, I note that the short question arising for consideration is whether the application filed by the appellant under Section 149 of the Customs Act, 1962 for permission to amend the shipping bills was rightly rejected by the lower authorities. The appellant had imported raw materials required for the manuf....

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.... on, when the exporter approached the DGFT to confirm discharge of export obligation in relation to the imported raw materials. The DGFT raised objection with reference to the chemical name of the export goods shown in the shipping bills inasmuch as that name belonged to another product namely "UVITEX OB", which was not the export product specified in the Advance Licence. The appellant says that t....

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....962 provides for amendment of bills of entry and shipping bills. It reads as under : "149. Amendment of documents. - Save as otherwise provided in Sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended : Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so a....

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....s are ARE-ls, central excise invoices, export invoices, packing lists and purchase orders. Admittedly, in the purchase orders, the foreign buyer had used only the brand-name. In ARE-ls and excise invoices, the appellant used only the brand-name. In the packing lists, in addition to the brand name, a chemical name was also shown but this happened to be the same as the one shown in the shipping bill....