2017 (4) TMI 1397

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.... the Respondent. JUDGMENT [Judgment per : Anita Sumanth, J.]. - These Departmental Civil Miscellaneous Appeals challenge an order of the CESTAT dated 8-9-2009 [2010 (252) E.L.T. 128 (Tri. - Chennai)] raising the following substantial question of Law :  "Whether the "date of shipment" is relevant date for the purpose of amendment of shipping bill as stipulated under Section 149 of Cus....

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....ment of the actual quantity exported. The receipt issued by the Mate i.e., Captain of the Vessel as well as the bill of lading were relied upon stating that the same were contemporaneous with shipping and thus establish the actual quantity of the contents shipped. The request was however, turned down by the Commissioner of Customs (Export) holding that no evidence had been let in to establish the ....

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....e Appellate Authority thus concluded that the quantum of exports after 14-9-2007 might well have been inflated. 4. The CESTAT, in an appeal filed by the appellant noted the nature of the cargo, being cane molasses and the manner of storage and loading into the Vessel by way of pumping from the storage tank. The Bench observes that it was not possible for the Dock Officers to have verified ....