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2022 (7) TMI 53 - HC - CustomsAmendment in the shipping bills under Drawback - the bills can be amended to be filed under MEIS scheme after the export of the goods and against the mandate of Section 149 of the Customs Act, 1962 or not? - violation of the DGFT Public Notice No. 09/2015-20 dated 16.05.2016 - HELD THAT - The issue involved herein is no longer res integra and is decided against the Revenue, in various decisions by several High Courts. One such decision is in the case of BOMBARDIER TRANSPORTATION INDIA PVT LTD VERSUS DIRECTORATE GENERAL OF FOREIGN TRADE 2021 (3) TMI 9 - GUJARAT HIGH COURT by the Gujarat High Court, where it was held that the writ-applicant becomes entitled to the MEIS benefits once it exports the notified goods to the notified market. This benefit cannot be defeated due to procedural infirmity of missing to mark/tick Y in the rewards column. This court is of the opinion that there is no substantial questions of law arisen for consideration herein - Appeal dismissed - decided against Revenue.
Issues:
1. Amendment of shipping bill from drawback to MEIS scheme after export. 2. Validity of directing amendment against DGFT Public Notice. Analysis: 1. The appellant, Revenue, challenged the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order regarding amending shipping bills from drawback to MEIS scheme post-export. The respondent, engaged in corn starch export, sought amendment citing Board's Circular No.36/2010. The Adjudicating Authority denied the request, stating the intent for MEIS was not declared during filing. The Commissioner of Customs (Appeals-II) set aside the denial and directed consideration for amendment. The CESTAT affirmed this, emphasizing benefits should not be denied due to technical issues, leading to the current appeal. 2. The High Court referred to a Gujarat High Court decision, highlighting entitlement to MEIS benefits under FTP 2015-20 Chapter-III. The Gujarat High Court allowed amendment of shipping bills marked incorrectly for MEIS benefits. The High Court reiterated that entitlement to benefits should not be defeated due to procedural errors, emphasizing adherence to FTP provisions. Considering the precedent and lack of substantial legal questions, the High Court dismissed the appeal by the Revenue, affirming the allowance of shipping bill amendment from drawback to MEIS scheme post-export.
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