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Amendment in Shipping bill after export, Customs - Exim - SEZ

Issue Id: - 117958
Dated: 17-5-2022
By:- Muthukumar Muthunarasimhan

Amendment in Shipping bill after export


  • Contents

Dear Experts,

One of my client is eligible for RODTEP benefits as per the EXIM Policy , but while filing the shipping bill through ICEGATE the CHA inadvertently marked NO instead of Yes to claim the benefit. After several shipment were effected the mistake has been identified and rectified thereafter to claim the benefit.

1. My question is the past shipping bills which were marked as NO can be amended through ICEGATE by the Customs Authority? If it is possible under what Section and Rule shall I move to the Customs Authority of EDI Port?

2. The recent decisions taken by the Policy Relaxation Committee , if we amend or transmitted through ICEGATE by Customs Authority to DGFT Portal by electronic transmission only not in mannual manner,then they may consider the request for the benefit.

Please give your expert advice in this regard.

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 21-5-2022
By:- manjeet singh

You may refer to CBIC Circular 36/2010-Customs dated 23.09.2010, wherein amendment in Shipping Bill can be done within 3 months from giving Let Export Order. However, in recent judgement court has allowed amendment in past shipping bill on merit basis.

Manjeet Singh

9930686459.


2 Dated: 2-6-2022
By:- raghunandhaanan rvi

Sir

The shipping bill can be amended under section 149 of CA’62

There is no timeline prescribed to amend shipping bills under Sec.149.

The time period of three months prescribed by the CBIC is only for conversion of shipping bills from one scheme to another.

If section 149 has not prescribed a timeline, CBIC could not have issued circular providing three months.

If amendment cannot be done in the system, you can obtain manual NOC from Customs and based on which Department can settle the RoDTEP claim either manual mode or electronic mode.

Denial of substantive benefits entitled to exporter amounts to denial of justice.

The following case laws may be referred

2022 (2) TMI 23 - KARNATAKA HIGH COURT

2019 (2) TMI 1187 - MADRAS HIGH COURT

2018 (11) TMI 536 – Kerals High Court.


Page: 1

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