JUDGMENT

Dharmesh Sharma, J. - The instant Appeals have been preferred by the Commissioner of Customs, Air-Cargo Export, New Delhi [Appellant] under Section 130 of the Customs Act, 1962 [The Act] assailing the orders dated 24 February 2020 passed by Custom, Excise and Service Tax Appellate Tribunal [CESTAT], whereby it allowed the amendment of documents filed with the Commissioner of Customs at the time of export of Gold Jewellery and Gold Medallions, purportedly in exercise of powers under Section 149 of the Act. All these appeals raise common questions of law, so are being adjudicated through this common judgment.

2. The exposition of facts leading to the filing of the present appeals is that the respondents filed applications under Section 149 of the Act on 14 March 2017 seeking amendment in their shipping bills filed at the time of export of Gold jewellery and Gold medallions during the period 01 April 2014 to 31 March 2015. It was claimed by Respondents that they are seeking amendment as they had not entered the declaration for claim of Service Tax Rebate [STR] which was required to be made in electronic shipping bill as per paragraph 2 of the Notification No. 41/2012-Service Ta