2023 (11) TMI 575 - HC - Customs

Entitlement for amendment in the shipping bill - HELD THAT - In light of this advisory, if the petitioner makes an application to the competent authority for seeking the amendment of Shipping Bills, the portals shall accept such amendment in light of the aforesaid advisory and grant the rewards that the petitioner would otherwise be eligible under the Scheme. Petition allowed.

Summary

Issues involved:
The issues involved in the judgment are related to the export of goods under the Merchandise Exports from India Scheme (MEIS), the rejection of an application for amendment of a shipping bill under Sec.149 of the Customs Act, 1962, and the subsequent appeal process.

Export under MEIS and Amendment of Shipping Bill:
The petitioner exported goods under the MEIS but mistakenly mentioned "No" while claiming rewards. An application for amendment of the shipping bill under Sec.149 of the Customs Act, 1962 was rejected initially. However, the Customs, Excise & Service Tax Tribunal allowed the appeal, stating that the petitioner was entitled to amend the shipping bill to claim rewards under the MEIS.

Advisory on Post EGM MEIS/Reward Amendment:
An advisory issued by the Director General of Systems and Data Management, Central Board of Indirect Taxes and Customs in September 2023 highlighted the allowance of post EGM amendment in the Reward Scheme flag at the item level from "N" to "Y" in the Shipping Bill. The advisory introduced an option for "Post EGM MEIS/Reward amendment" under AC Role in ICES, enabling officers to amend the MEIS/reward scheme flag from N to Y and transmit the Shipping Bill to DGFT. This advisory provided a solution for difficulties faced in making post EGM amendments.

Judgment and Relief Granted:
In consideration of the advisory, the Court directed that if the petitioner applies to the competent authority for amending the Shipping Bills, the portals should accept such amendments based on the advisory. Consequently, the petitioner would be eligible for the rewards under the Scheme. The petitions were allowed to this extent, and the rule was made absolute accordingly.