TaxTMI 
TaxTMI 
2024 (6) TMI 254
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....at only due to an inadvertent mistake on the part of clearing agent, shipping bill was cleared as no export incentives scheme. Thereafter when JDGFT objected the same on the ground that the Endorsed in the shipping bill "No export incentive allowed", they have approach the respondent for suitable amendment in the shipping bill on August 2010. After completing export obligation, JDGFT has issued DFIA on 07.01.2011 against the very same import. However the request for amendment of the shipping bill from '00' to '003' is rejected on the ground that conversion of free shipping bill into an advanced shipping bill is not possible. 2. Aggrieved by said order, present appeal is filed. When the appeal came up for hearing, this Tribunal has consid....
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....r came up for re-hearing, Learned counsel drew our attention to the communication made by the appellant with DGFT and the respondent for seeking amendment for the shipping bill and submits that though the appellant had brought out the facts in detail before the adjudicating authority, adjudication authority has not considered the same. Moreover without specifying the reason for denying the request, an opportunity personal hearing was extended. Regarding the request for amendment Learned Counsel submits that the issue was considered by the Hon'ble High Court of Kerala PARAYIL FOOD PRODUCTS PVT. LTD. (Supra) and held that the circular No.36/2010 dated 23.09.2010 fixing time limit of 3 Months seeking amendment of shipping bill is not proper. ....
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....had an intention to claim benefit of export though they have omitted to bring the correct code due to an inadvertent mistake on the part of the clearing agent. Considering the above facts, Hon'ble High court observed that the reason given by adjudicating authority and this Tribunal are different. 5. Learned counsel draw our attention to the invoices produced as part of relied document where it is clearly stated that invoice No.03/09-10 Dated 22/03/ which clearly shows. 6. Further shipping bill pertains to impugned goods also clearly shown "Under DIGC scheme filed No. 07/21/076/00/319/AM 09 and VKGYU scheme chapter 3 point 13-3(I,I,I) FTP. Thus the request for amendment in the present case cannot be considered as mere request for amend....
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....d facts were not considered by adjudicating authority while issuing impugned order. But this Tribunal had considered entire facts and only there after issued detail order allowing the appeal with following observation "After considering the submissions of both the parties and perusal of the documents on record as well as the various judgments relied upon by the appellant, I find that the appellant has claimed the benefit of DFIA scheme and VKGUY scheme at the time of export and has specifically mentioned the DFIA file number and also claimed VKGUY scheme in the shipping bills as well as in the invoices. But due to oversight and mistake on the part of Custom House Agent, who has mentioned the code as '00' instead of '03&....
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....ecisions cited above and therefore, I set aside the impugned order by allowing the appeal of the appellant with consequential relief, if any." 10. The issue whether the time limit prescribed as per the Board circular will apply in such cases was considered by this Tribunal in the case of Autotech Industries (India) Pvt. Ltd. [Reported in 2021 (11) TMI 518-CESTAT Chennai 2022 (380) E.L.T. 364 (Tri. - Chennai)] and held that time limit of three months prescribed in the above Board circular cannot be applied to reject the request of conversion/amendment of shipping bills. The Tribunal in the case of Contemporary Leather Pvt. Ltd. v. CC, Chennai [reported in 2021 (12) TMI 393-CESTAT Chennai] followed the decision of the Hon'ble jurisdictiona....