2021 (7) TMI 660 - AT - Customs

Amendment of shipping bills - appellant had filed draw-back shipping bills and, thereafter, requested for amendment for including MEIS benefit - DGFT Public Notice No.9/2015-20, dated 16.05.2016 - sub-section(3) of section 41 of Customs Act - HELD THAT - It is seen from sub-section(3) of section 41 that if EGM/shipping bill filed is incorrect or incomplete, a request can be made for amendment of the same. Such request can be allowed on satisfaction by the proper office that the request made is genuine. The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible for MEIS benefit claimed by them. The appeal has been filed by department stating flimsy grounds that the department would not be able to retrieve the shipping bill so as to check and verify the amendment made etc. - When the law provides for amendment of shipping bill, the department cannot raise such contentions to deny the legal right of an exporter. Appeal dismissed - decided against Revenue.

Summary

Issues:
- Appeal against the order allowing the amendment of shipping bill
- Interpretation of sub-section (3) of section 41 regarding amendment of shipping bills

Analysis:
1. The appeal was filed by the department challenging the order of the Commissioner (Appeals) allowing the amendment of a shipping bill to include MEIS benefit. The department argued that the respondent did not comply with the necessary declarations required for the benefit and that it would be difficult to retrieve the original shipping bill from the database for verification.

2. The respondent, on the other hand, contended that the Commissioner (Appeals) correctly analyzed the amendment claimed by the appellant. It was highlighted that the department did not dispute the eligibility of the appellant for the MEIS benefit. Reference was made to sub-section (3) of section 41, which permits the amendment of shipping bills.

3. The main issue revolved around the legality and propriety of the order passed by the Commissioner (Appeals) allowing the amendment of the shipping bill. Sub-section (3) of section 41 was cited, stating that if the export manifest or report is incorrect or incomplete, and there was no fraudulent intention, the proper officer may permit such manifest or report to be amended. The appellant's request for amending the shipping bill to include MEIS benefit was found to be valid, and the department's argument of not being able to retrieve the original bill for verification was dismissed.

4. The Tribunal held that when the law allows for the amendment of shipping bills and there is no dispute regarding the eligibility of the benefit claimed, the department cannot deny the exporter's legal right based on technicalities. The Commissioner (Appeals) was found to have correctly applied the law and facts of the case in allowing the appeal. A previous Tribunal case was also cited to support the decision. Consequently, the order of the Commissioner (Appeals) was upheld, and the appeal was dismissed, with the cross objection disposed of accordingly.