2014 (11) TMI 21

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....dl. Commissioner (AR), for the Respondent. ORDER The appellant made a request for amendment of four Shipping Bills for consideration of a portion of FOB value as DEPB item which was taken as non-DEPB item while filing the Shipping Bills. The details of the Shipping Bills are as under : Sl. No. Shipping Bill No. Date 1. 2497094 21-2-2011 2. 2665773 1-3-2011 3. ....

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....of the provisions of Section 149 of the Customs Act, 1962 and the request should have been considered as per the provisions of the Act which has not been done. The request has been rejected on the ground that software does not permit the amendment. He also draws our attention to the Board's Circular No. 26/2011-Cus., dated 1-7-2011 to submit that the Commissioner should have considered the Let Exp....

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....e amendment cannot be carried out. It was for the Revenue to ensure that the software developed is in line with the provisions of the Act which the department is implementing and it is the duty of the concerned officer to ensure that proper steps are taken. In any case, the amendment could have been carried out in the copy of the Shipping Bill which was made available to the appellant and there wo....