2006 (8) TMI 57 - AT - Customs

Shipping bill - It the involve request for amend ment of the shipping bill as a duty free shipping bill - It is not a case of conversion - It involve clerical correction/interpolition of words under claim of DFRC

Summary

Issues involved: Request for amendment of Shipping Bill to add 'under claim of DFRC' under Customs Act, 1962

The judgment addresses the issue of the request for amending the Shipping Bill filed at two ports to include the words 'under the claim of DFRC' as per regulations. The lower authorities, following Board's instructions, denied the request for amendment. The appellant argued that the request was for a clerical correction to reflect the intent for export under the DFRC scheme, which could have been granted under Section 149 of the Customs Act, 1962. The Board's regulations did not have a separate proforma for exports under the DFRC scheme, making it a case of clerical correction rather than a conversion of shipping bill types. The judge found no reason to deny the requested amendments under Section 149, emphasizing that the goods being shipped did not justify the denial as the interpolation of words would not alter the duty status of the Shipping Bill. Consequently, the appeals were allowed, directing the interpolation of the words 'under claim of DFRC' on the Shipping Bill, and the appeals were disposed of accordingly.