2021 (12) TMI 89

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....om the domestic market and then export the same without any further manufacturing activity. As a merchant exporter, the appellant procured Brass Artwares from local market falling under tariff heading 74199930 and exported the same by filing shipping bill Nos. 5194192, 5194516, 5194535 and 5194518 all dated 25.09.2014. At the time of filing shipping bills, the appellant have mentioned drawback serial No. as 741802B (Brass Sanitary Fittings and parts thereof). As per the appellant's view, the correct drawback serial No. should be 741901A (Brass Artwares/ Handicrafts) and the right rate of drawback applicable is 12% as against 2.2% under drawback serial No. 741802B. Accordingly, the appellant wrote to Customs authorities for amendment in ship....

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....endment, the proper officer may not in possession of the documents sought to be amended, particularly when the goods already exported. He submits that this finding is apparently incorrect for the reason that firstly, the correct serial number of goods exported is under 741901A and the same is appearing in the export invoices. Therefore, the documents are very much in the possession of proper officer. Accordingly, the amendment sought by the appellant is as per proviso to Section 149. As regards the category 'B' to 'A', the appellant have submitted certificate certifying that the appellant have not taken Cenvat credit which is also revealed from record only, existed at the time of export. Therefore, it is his submission that the request of t....

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....sion of the proper officer. From the facts and documents, we find that these findings are apparently incorrect on the face of documents such as export invoices which clearly contained the correct HS Code 74199930. However, inadvertently in the shipping bills the incorrect drawback serial number 741802B was mentioned. In this position, it cannot be said that the amendment sought by the appellant is not on the basis of documents existing at the time of export and not in the possession of proper officer. The invoices and the packing list is basic documents and these documents are very much in the possession of officer who is supposed to check at the time filing the shipping bills. Therefore, it is clear that despite the correct HS Code mention....