2023 (7) TMI 71

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.... , ( AR ) for the respondent ORDER Per : AJAY SHARMA This appeal has been filed by appellant from the impugned Order dated 31.10.2019 passed by the Commissioner of Customs (Appeals), Mumbai III by which the appeal filed by Revenue was allowed by setting aside the Order-in-Original dated 20.11.2018 which was in favour of Appellant/assessee. 2. The appellant-M/s. Dinal Diam filed Shippin....

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....o. 26118875 and the same was allowed by the Adjudicating Authority vide Order-in-Original dated 20.11.2018 as section 149, Customs Act, 1962 permits such amendment subject to the discretion of the proper officer and a penalty of Rs. 5,000/- was imposed on the appellant u/s. 117 ibid as the exporter i.e. the appellant failed to make a true and correct declaration while filing the shipping bill. Agg....

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....amended: Provided that no amendment of a bill of entry or a 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 ....

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....-19 dated 24.8.2018 and the Airway Bill dated 24.8.2018 and all these documents contain the name of the appellant only and there is no mention of M/s. Dinal Diamond in those documents. The shipping bill which inadvertently contained the name of Dinal Diamonds has been prepared on the basis of airway bill and the invoice dated 24.8.2018 which strengthen the claim of the appellant that they are the ....