2018 (2) TMI 654

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.... Addl. Comm. (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. -  None present for appellant. 2. The appellant exported certain goods beginning from 29-12-1999 to 4-4-2000 through different shipping bills under drawback scheme as has been recorded by the adjudicating authority in its order dated 9-1-2007. After more than five years i.e. on 12-9-2005, the appe....

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....ded : Provided that no amendment of a bill of entry or shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case ma....