2023 (7) TMI 964

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....t the appellant is engaged in processing of imported Raw Cashew Nuts and exporting the resultant Cashew Kernels to various countries by availing export benefit schemes. The appellant exported Cashew Kernels vide different shipping bills. They made two applications for Duty Free Import Authorization (DFIA) Licence with the Joint Director General of Foreign Trade, Madurai for import of 1000 MT and 500 MT of Raw Cashew Nuts and these two applications were allotted with different file numbers. While filing the shipping bills, the appellant had declared in the shipping bill that the consignment is under DFIA. It was mentioned as "This shipment under DFIA, DGFT MDU File No... dated 15.03.2018". However, inadvertently, the appellant had selected t....

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....which is for DFIA License scheme. Only upon finding out that the shipping bills were not transmitted to the DGFT portal, the appellant realized the error committed by them. The appellant vide their multiple letters to the department requested for amendment of shipping bills under Section 149 of Customs Act, 1962. The same was rejected on the ground that the request for conversion is made beyond the period of three months after the Let Export Order and also for the reason that there was no occasion to examine as the shipping bills were filed as 'free shipping bills'. 4. Ld. Consultant adverted to provisions of Section 149 of the Customs Act, 1962 and submitted that there is no time limit specified under the said section to deny the reques....

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....n of the request for amendment of the shipping bills. It is brought out from the facts that the appellant had inadvertently mentioned the code for free shipping bills instead of code for DFIA shipping bill. It is seen from the records that the appellant had mentioned in the shipping bills that these are filed under DFIA License scheme. However, while selecting the code, they had inadvertently mentioned the code for 'free shipping bills'. 9. The department has rejected the request for amendment of shipping bill on the ground that the goods were not examined at the time of export. It is not disputed that the goods have been exported. So also, the documents existing at the time of export are produced. In such circumstances, the department c....