RoDTEP benefit not claimed in Shipping Bill, Customs - Exim - SEZ

[POOJA AGARWAL]

Dear Sir

One of my client's CHA forgot to claim RoDTEP exemption on Shipping Bill. The Goods have been exported in March 2024. Is it possible to request for amendment of Shipping Bill, after export of goods. If yes, please guide about the process

Posts / Replies

[KASTURI SETHI]

Read the following judgement word for word carefully along with Section 149 of The Customs Act, 1962 as amended (last amendment in 2021)   and Board's circular no. 36/2010-Cus., dated 23-9-2010, This case law can help you.

ARVIND SMART TEXTILES LTD. Versus COMMISSIONER OF CUSTOMS, CHENNAI - 2024 (2) TMI 28 - CESTAT CHENNAI

 

[Shilpi Jain]

You should be able to apply for the amendment. However, its not very easy to get the amendment done as the dept denies the amendment for various reasons. Though in my view the amendment is eligible to be done.

[Shilpi Jain]

Also, there are certain HC cases which have held that not selecting the option of these schemes in the shipping bill cannot be a reason to not credit these export benefits to exporters. So see if you can also make an intimation to the department regarding missing to opt for the scheme in the SB and that you wish to take this benefit.

Procedural lapses cannot lead to denial of beneficial export incentives.

[KASTURI SETHI]

Relief is possible only via litigation. There is no doubt  that the assessee has a strong case in his favour.

[raghunandhaanan rvi]

Dear Sir,

According to Section 149 of the Customs Act of 1962, it is possible to request an amendment to the shipping bill. The customs authorities can cancel the Let Export Order (LEO) to allow such an amendment. Case laws support the right to request these amendments, and it is stated that legitimate reward scheme benefits should not be denied due to procedural lapses. In a relevant case, it was emphasized that an inadvertent mistake should not disentitle petitioners from claiming benefits, and this view was upheld in various case laws, including "2024 (4) TMI 576 - KARNATAKA HIGH COURT." It's important to note that Section 149 does not provide any limitation period.

[YAGAY andSUN]

Such matters are prone to Litigation as W.e.f. 01.01. 2021, it is mandatory for the exporters to indicate in their Shipping Bill whether or not they intend to claim RoDTEP on the export items. It has been categorically specified by the CBIC that, if RODTEPY is not specifically claimed in the Shipping Bill, no RoDTEP would accrue to the exporter.