2020 (3) TMI 857

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....he appellant mentioned "NO". Thereafter, they made an application to the competent authority for amendment in shipping bill under Section 149 of the Customs Act, 1962. The Adjudicating Authority has rejected the request on the ground that as per the DGFT Public Notice such correction was only allowed for the period 01.06.2015 to 30.09.2015 Since, the present shipping bill were filed thereafter the correction cannot be made in the shipping bills. The appellant being aggrieved with this rejection of the amendment in Shipping Bill vide Order-In-Original filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) also concurring with the view of the Adjudicating Authority upheld the order of adjudicating authority. Therefore, ....

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....ase, at the time of export which is established from shipping bill wherein the appellant have categorically claimed the benefit of MEIS, therefore, I don't see any reason why the amendment in the Shipping Bill under section 149 should not be allowed. Absolutely identical issue has been considered by co-ordinate Bench of Bangalore of this Tribunal in the case of Kancor Ingredients Ltd (supra) and the tribunal has given the finding as under :- "6. After considering the submissions of both the parties and perusal of the material on record, I find that the Commissioner has failed to notice that the appellants have declared their intention to claim MEIS benefits in two cases out of three cases, the shipping bills which have been produced on r....