Case Law Details
Regin Exports Vs Commissioner of Customs (CESTAT Chennai)
Introduction: Regin Exports filed an appeal against the rejection of their request for the amendment of shipping bills by the authorities below. The appellant, engaged in processing imported Raw Cashew Nuts for export, inadvertently selected the code for free shipping bills instead of the DFIA License scheme. The Customs authorities rejected the request, stating that it was beyond the prescribed time limit and that the goods were not examined during export.
Analysis: The appellant argued that there is no specified time limit under Section 149 of the Customs Act to deny the amendment request as time-barred. Moreover, the section does not impose the condition that amendment can only be allowed if goods are examined. Citing precedents, the appellant highlighted that the absence of examination is not a sufficient ground for denial of the amendment request.
Conclusion: The CESTAT Chennai agreed with the appellant’s arguments and set aside the impugned order, allowing the amendment of shipping bills. The rejection based on the lack of examination as free shipping bills was considered insufficient, and the request was granted. The decision provides relief to Regin Exports, enabling them to amend their shipping bills as required.
FULL TEXT OF THE CESTAT CHENNAI ORDER
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