Custom, Excise & Service Tax Tribunal
M/S.Modipon Ltd vs Cc, New Delhi on 12 February, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-DB
COURT NO.II
Customs Appeal No.C/701/2008-CU[DB]
[Arising out of Order-in-Original No.45/2008 dated 25/28.07.2008 passed by the Commissioner of Customs, New Delhi].
M/s.Modipon Ltd. Appellant
Vs.
CC, New Delhi Respondent
Present for the Appellant : None Present for the Respondent : Shri V.P.Batra, DR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member Date of Hearing: 12.02.2014 FINAL ORDER NO. 50641/2014 DATED: 12.02.2014 PER: D.N.PANDA Goods left India under the following Shipping Bills as mentioned in page 1 of the Adjudication order on the dates noted against each:
Sl.No. Shipping Bill No. Date I. 1517015 06.02.2006 II.
1611530 08.02.2006 III.
1652244 11.10.2006 IV.
1662905 14.11.2006
2. Amendment to the above bills came before authority below on 16.04.2008 which was more than two years after first two consignments left and after one and half years in respect of other two shipping bills. Appellant prays amendment of shipping bills stating change of incentive scheme of export. Law does not permit such belated practice and provision under section 149 of Customs Act, 1962 requires an objective satisfaction of the Customs Authority to entertain any amendment to shipping bill before the goods leave India. We are guided by the decisions in the cases of Terra Films Pvt. Ltd. vs. CC reported in 2011 (268) E.L.T. 443 (Del.) and CC (Seaport-Export), Chennai vs., M/s. Sluzlon Energy Ltd. in Civil Misc. Appeal No.2566 of 2012 to reach to above conclusion since Revenue appeal was allowed by Honble High Court of Madras in that case.
2. We also state that Board has clarified above issue vide Circular No.4/2004-Cus. dated 16.01.2004 in the manner we have concluded by this order.
4. Ld. Commissioner has rightly pointed out that it was not a case of amendment but a case of conversion of shipping bill from one incentive scheme to another category after the goods left India and that too at a belated stage for which appellant has no right to seek such amendment.
[Dictated & Pronounced in the open Court].
(MANMOHAN SINGH) (D.N.PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
Anita
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