ASHA INDUSTRIES Vs. COMMR. OF CUS. (EXPORT)

JUDGEMENT

(1.) THIS appeal arises from Order -in -Appeal No. 256 (Punjab -Con/CFS)2012 (JNCH EXP -42), dated 8 -5 -2012 passed by the Commissioner of Customs (Appeals), Nhava Sheva, Mumbai -II. The appellant filed an application, dated 19 -10 -2010 for post shipment amendment under Section 149 of the Customs Act, 1962, of free Shipping Bill No. 7375084, dated 28 -5 -2009 and 7378065, dated 23 -11 -2009 to 'Reward Scheme Shipping Bills'. Earlier, appellant had filed the said free shipping bills for export of 'Card Board Games'. The appellant requested for post -shipment amendment on the ground that DGFT had asked them to fulfil the requirement of mentioning on their shipping bill, the intention to claim benefit under Chapter 3 of FTP. After hearing the appellant, the adjudicating authority held that no such amendment could be allowed.

(2.) BEING aggrieved the appellant is before this Tribunal on the ground that Section 149 of the Customs Act provides for amendment of documents like Bill of Entry or shipping bills 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 that time the goods were cleared, deposited or exported, as the case may be. The appellant points out to documents on record, a copy of which is available in the appeal -book. The first document shown is a copy of shipping bill and the invoice for export. On the invoice, dated 9 -5 -2009 for export, there is endorsement pursuant to examination by the Customs Officer wherein it has been reported on shipping bill No. 419 that out of 414 cartons, 45 cartons were examined, being 10% and the same is opened and examined in detail and on being found OK, the goods were allowed for export. The report further mentioned that the container was empty and stuffing were done, giving details like container No. etc. The other invoices, dated 20 -11 -2009 relating to shipping bill No. 9250051 by which 700 cartons of Card Board Games were sent for export out of which 10% of the cartons i.e. 70 cartons were checked and found OK and further the containers were examined before stuffing and the examinations were done before Customs Official who have given report mentioning container No. and seal No. on the invoice. The appellant have also read the contents of certificate granted by the Banker regarding export realization which also contains reference of the shipping bill with date and amount and the said amount being realized under certificates, dated 3 -11 -2009 and 13 -1 -2010. It is further case of the appellant that the appellant is entitled to avail incentive in terms of Chapter 3 of the Foreign Trade Policy, being Focus Product Scheme in respect of export of products in ITC HS 9504.