2024 (4) TMI 576 - HC - Customs

Seeking amendment of shipping bills - inadvertent error in the Shipping bills - seeking to credit ROSCTL benefit amounts to the petitioner s Customs E-Scrip Ledger - HELD THAT - The issue / question whether an inadvertent error in the Shipping bills by affixing No instead of Yes under the RoSCTL Scheme can be amended came up for consideration before the Madras High Court in PARAMOUNT TEXTILES MILLS PRIVATE LIMITED VERSUS THE DEPUTY DIRECTOR GENERAL OF FOREIGN TRADE, THE DGFT POLICY RELAXATION COMMITTEE, THE ASSISTANT COMMISSIONER OF CUSTOMS 2022 (4) TMI 1260 - MADRAS HIGH COURT where the Madras High Court allowed the petition and granted the benefit of the RoSCTL Scheme in favour of the writ petitioner by permitting amendment of the Shipping bills. In the instant case, the material on record discloses that except for the inadvertent error that had crept into the Shipping bills, wherein the petitioner had declared N in the RoDTEP column instead of Yes , its intention to claim benefits under the RoSCTL Scheme is evident from the other material on record including the Shipping bills. Under these circumstances, in the light of the judgment of the Madras High Court in Paramount s case, the petitioner would be entitled to amend the subject 28 Shipping bills and necessary directions are to be issued to the respondents in this regard by quashing the Communication at Annexure N dated 24.11.2022 issued by the 1st respondent. The concerned respondents are directed to permit / allow the petitioner to amend the 28 Shipping bills vide Annexure H of the petitioner for the period from January 2021 to September 2021 and to grant the RoSCTL Scheme benefits to the petitioner and credit the said benefits to his Customs E-Scrip Ledger as expeditiously as possible - Petition allowed.

Issues Involved:
1. Amendment of Shipping Bills
2. Entitlement to RoSCTL Scheme Benefits
3. Quashing of Communication by Respondents

Summary:

1. Amendment of Shipping Bills:
The petitioner sought a direction to amend 28 Shipping bills for the period between January 2021 to September 2021 to avail RoSCTL benefits, which were incorrectly marked due to an inadvertent error by the Customs broker. The petitioner intended to claim benefits under the RoSCTL Scheme but mistakenly declared 'N' instead of 'Yes' in the RoDTEP column. The respondents refused to amend the Shipping bills, citing a Notification dated 22.02.2022.

2. Entitlement to RoSCTL Scheme Benefits:
The petitioner argued that the error was inadvertent and relied on previous judgments, including Paramount Textiles Mills Pvt. Ltd. Vs. Deputy DGFT and Suretex Prophylactics (India) Pvt. Ltd. Vs. Director General of Foreign Trade, which allowed similar amendments and granted benefits under the respective schemes. The court noted that the petitioner's intention to claim benefits under the RoSCTL Scheme was evident from other material on record, including the Shipping bills.

3. Quashing of Communication by Respondents:
The court referred to the Madras High Court's decision in Paramount Textiles and its own decision in Suretex, which allowed amendments in cases of inadvertent errors. The court concluded that the petitioner was entitled to amend the Shipping bills and quashed the impugned Communication dated 24.11.2022 issued by the respondents. The court directed the concerned respondents to permit the petitioner to amend the 28 Shipping bills and grant the RoSCTL Scheme benefits, crediting them to the petitioner's Customs E-Scrip Ledger as expeditiously as possible.

ORDER:
(i) The petition is allowed.
(ii) The impugned Communication dated 24.11.2022 is quashed.
(iii) The respondents are directed to allow the petitioner to amend the 28 Shipping bills and grant the RoSCTL Scheme benefits, crediting them to the petitioner's Customs E-Scrip Ledger.

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