TaxTMI 
TaxTMI 
2010 (9) TMI 305
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....e import of parts of measurement tapes subject to fulfillment of export obligation conditions specified in Notification No. 51/2000-C.E., dated 27-4-2000. The duty foregone by the Revenue department was Rs. 14,40,978/- on the parts imported by the appellants vide bills of entry dated4-4-2001. The appellant filed shipping bill No. 556 dated30-6-2001indicating therein the export of measurement tapes. The consignment was allowed to be exported. Subsequently, the appellant got the entries of export endorsed in export import book on or around 6th February, 2002. Appellant's CHA agent approached the Revenue department for correction/amendment of the entries made in the export portion of the DEEC book. The concerned Superintendent on an apprehensi....
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....aring on behalf of the appellants submits that the appellant has sought correction of the entries by the shipping bill which was in their custody; this shipping bill was produced before the authorities when the exported cited of the book was loaded. He submits that since there was discrepancy in the entries in export side of the DEEC book, they sought an amendment to the entry. It is his submission that the shipping bill tallies with the bill of lading given by the Chartered i.e. Concor. It is his submission that the goods which were exported were to the tune of 37,000 kgs while the DEEC book recorded export of 31,000 kgs. That due to this error, the export obligation which was supposed to be completed by the appellants was found to be shor....
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....adruplicate shipping bill indicate the net weight as 37,000 kgs and gross weight of 37,500 kgs and FOB value as Rs. 30,55,104/-. It is his submission that original copy of shipping bill which was presented, should be considered as correct and no other document can be relied upon to submit that there was a error. It is his submission that even the bill of lading, shipping records show the claim as mentioned in the export promotion copy as incorrect. This cannot be relied upon. It is his submission that perusal of the shipping bills, that the number of packages have not been changed. It is his submission that the original copy of the shipping bill showing net weight 7000 kgs, which was within the norms, while the export promotion copy indicat....
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....6 dated 30th June 2001 indicates the FOB value of Rs. 3,05,510/- against the export of 7000 Kgs. of the goods contained therein. We also find that when the goods for export were brought into the Customs area, they are recorded in goods arrival register, a copy of which has been produced by the ld. SDR. It is seen from the said copy of the register that against Shipping Bill No. 556 dated 30th June 2001, all the entries are tallying as mentioned in the original copy of the shipping bill i.e. the value of 3,05,510/- is indicated and goods sought to be exported is also indicated. It is further seen that ld. SDR was correct in bringing to our notice that the entries in the noting register and detach register maintained by the lower author....