2020 (2) TMI 61

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...."Yes" in Shipping Bills. 2. Briefly the facts of the present case are that the appellants through their CHA filed two Shipping Bill Nos. 8277257 dated 29.08.2017 and 9802340 dated 21.12.2018 for the export of Oleoresin Black Pepper under the Advance Authorization/Drawback scheme. The CHA of the appellant at the time of filing Shipping Bills inadvertently missed to change the entry in the reward column from "No" to "Yes. Subsequently, vide their letter dated 09.04.2019, the CHA of the appellant had requested for "No Objection Certificate" to the effect of amending the reward column from "No" to "Yes". The Commissioner, after following the due process, has rejected the request on the ground that non-declaration of intend of the exporter, i....

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....pping Bill itself. He further submitted that the appellant is a regular exporter of identical goods and is claiming the benefit of MEIS in all their exports from the very inception of the claim and it is not the case of the Revenue that the appellant has mis-declared the value or any other material particulars with respect to the declaration made in the Shipping Bills. He further submitted that this issue is squarely covered by the decision of the Hon'ble High Court of Madras in the case of Pasha International vs. Commissioner of Customs: 2019 (365) ELT 669 (Mad.) wherein the Hon'ble High Court held that the mistake of ticking 'No' instead of 'Yes' in the reward column of the shipping bill for availing the benefit un....

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....in an identical matters other ports are issuing NOC for amendment of shipping bills and he has produced on record one such NOC issued by Asst. Commissioner, Custom House, Krishnapatnam, wherein in identical facts change of reward details from 'No' to 'Yes' in the shipping bill was permitted. Learned counsel also submitted that this Tribunal in identical case vide its Final Order No.20909/2019 dated 28.10.2019, in the case of M/s. N.C. John & Sons Pvt. Ltd. vs. Commissioner of Customs, Cochin, has allowed the appeal of the exporter and directed the Customs Authorities to allow the amendment in the Shipping Bills as per the request of the exporter. Learned counsel also relied upon the judgment of the Kerala High Court in the c....