2023 (7) TMI 964 - AT - Customs

Rejection of request for amendment of shipping bills - rejection on the ground that the goods were not examined at the time of export - HELD THAT - It is brought out from the facts that the appellant had inadvertently mentioned the code for free shipping bills instead of code for DFIA shipping bill. It is seen from the records that the appellant had mentioned in the shipping bills that these are filed under DFIA License scheme. However, while selecting the code, they had inadvertently mentioned the code for free shipping bills . It is not disputed that the goods have been exported. So also, the documents existing at the time of export are produced. In such circumstances, the department cannot deny the request for conversion of shipping bills holding that the goods were not examined as being filed as free shipping bills. Section 149 of the Customs Act does not stipulate such condition. The second ground for rejection is that it is beyond 3 months as stipulated in Board circular. Section 149 of Customs Act does not stipulate any time. The grounds have been considered by the Tribunal in the case of N.C. John Sons Pvt. Ltd. 2019 (11) TMI 259 - CESTAT BANGALORE and the Tribunal had held that the amendment of shipping bill has to be allowed. The Tribunal in the case of Autotech Industries (India) Pvt. Ltd. 2021 (11) TMI 518 - CESTAT CHENNAI as well as M/S. CARBOLINE INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI 2022 (2) TMI 745 - CESTAT CHENNAI considered the very same issue and held that the request for amendment cannot be rejected. The request for conversion of shipping bills cannot be denied. The impugned order is set aside. Appeals are allowed.

Summary

Issues involved: Appeal against rejection of request for amendment of shipping bills.

Summary:
The appeals were filed against the rejection of the request for amendment of shipping bills by the authorities below. The appellant, engaged in processing imported Raw Cashew Nuts and exporting Cashew Kernels, made an error in selecting the code for free shipping bills instead of the DFIA License scheme. The request for amendment was rejected by the adjudicating authority on the grounds of being beyond the stipulated three-month period and that the goods were not examined as free shipping bills. The appellant argued that there is no time limit specified under Section 149 of the Customs Act to deny the request and that the amendment should be allowed despite the goods not being examined. The appellant cited relevant case laws to support their argument.

The Tribunal considered the facts and found that the appellant had inadvertently selected the wrong code for the shipping bills, despite mentioning the DFIA License scheme in the documents. The rejection on the grounds of goods not being examined and the time limit specified in a circular were deemed insufficient reasons to deny the request for amendment. Referring to the provisions of Section 149 of the Customs Act and previous decisions, including one affirmed by the Supreme Court, the Tribunal held that the request for conversion of shipping bills cannot be denied. Therefore, the impugned order was set aside, and the appeals were allowed with consequential relief, if any.

*(Pronounced in court on 21.07.2023)*