2012 (7) TMI 888 - HC - Customs

Summary

Issues involved:
The appeal against the order of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) raises the substantial question of law regarding the amendment of 191 shipping bills by deletion of the EPCG licence number and issuing FMS scripts to the exporter.

Amendment of Shipping Bills:
The appellant argued that a positive direction to amend the shipping bills by deleting the EPCG licence number was ordered while remitting the matter to the adjudicating authority. The appeal was filed on the grounds that if this direction is allowed to stand, the question of considering whether the amendment is necessary may not arise for the authorities below.

Satisfaction for Amendment:
The learned counsel for the first respondent acknowledged that the amendment should only be made if the authorities are satisfied that the 191 shipping bills have not been used to fulfill the export obligation under the EPCG licence number prior to the deletion.

Decision and Clarification:
The High Court disposed of the civil miscellaneous appeal by clarifying that the adjudicating authority, in reconsidering the matter as directed by CESTAT, must first ensure that the 191 shipping bills were not utilized for meeting the export obligation under the EPCG licence number before deletion. Only upon satisfaction, the authority can proceed with the amendment and the case. No costs were awarded, and the connected M.P. was closed.