TaxTMI 
TaxTMI 
TaxTMI 
2026 (2) TMI 43
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...., under section 149 of Customs Act, 1962, for amendment of shipping bills. 2. The appellant, M/s Ghatge Patil Industries Ltd, a manufacturer of 'industrial valves', and had been exporting 'cast body valves' under 'duty entitlement passbook (DEPB)' scheme in the Foreign Trade Policy (FTP). In 29 shipping bills, filed between 23rd April 2001 and 17th July 2001, they, had, in accordance with revision of policy in relation to 'industrial values' [Group C-689 at serial no. 61 in Standard Input Output Norms (SION)], and, that too, of passing existence, had not resorted to the format prescribed for claiming benefit of exports under the scheme. In applications of 14th July 2009, amendment of these 'free shipping bills' to 'scheme' shipping bills....
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....lves', intended for identical use, did not merit distinguishment from 'forged industrial valves', the empowered authority under the Foreign Trade Policy (FTP) affirmed so in their meeting of 26th December 2005 and recommended to the Department of Commerce in communication of 14th February 2006 which, by public notice [no. 96 (RE-2006)/2004-09 dated 5th April 2006] accorded retrospective inclusion in the norms for the interregnum supra. He submitted that the appellant had, unquestioningly, been exporting identical goods before and after the revision with appropriate endorsements in the shipping bills by the customs authorities owing to which the supporting documents of each of the transactions before, during and after the disputed period sho....
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....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 the case may be." (emphasis added) The above provision provides for amendment of import and export documents. Normally, no such amendment will be allowed after the imported goods have been cleared for home consumption or deposited in a warehouse or the export goods have been exported, as the case may be. However, there is an exception to this normal rule, which can be had from the proviso to Section 149. Accordingly, in respect of exports, if any documentary evidence, which was in exi....
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....either, nor did it occur to him that he was expected to discharge a quasi judicial function while dealing with the party's application. Hence we have no hesitation in setting aside the impugned proceedings. Since the impugned proceedings are also in violation of the principles of natural justice, we have to remand the case to ld. Commissioner of Customs for fresh decision. Accordingly, the impugned proceedings are set aside and ld. Commissioner is directed to reconsider the application of the appellants for conversion of the subject Shipping Bills, in accordance with law and in terms of this order, after giving the party a reasonable opportunity of being heard.' in dealing with a circular barring conversion from 'free shipping bills' to ....
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.... relieved of recovery under section 11A of Central Excise Act, 1944. Thus, notwithstanding the lack of mandated examination of goods exported against 'free-shipping bills', documents exist for verification that 'cast body valves' were, indeed, permitted to leave the factory without payment of duties of excise and the packages containing these had been enumerated before 'let export order' was granted with appropriate endorsements on the ARE-1 resubmitted to central excise authorities to relieve the burden of duties of excise. 10. Commissioners of Customs are not unaware of this procedure and of the role of customs authorities in the prescribed process. Discard of this evidence is merited only on peril of proceeding against customs officia....