Shipping amendment under section 149 and subsequent claim of draw back and Rodtp, Customs - Exim - SEZ

[GANESH IYER]

Dear Sir,

we have one case of amendment of the shipping bill where the FOB value was wrongly mentioned at the time of export. Post clearance we came to know the mistake and subsequently we have applied for the amendment under section 149 of Custom Act 1962.

The amendment Was approved and a manual certificate was issued to the effect.

Since the Draw back and RODTP claimed was not in the actual value and there is no provision to amend the shipping bill in the EDI system what is the procedure for the drawback claim and RODTP claim.

Posts / Replies

[Shilpi Jain]

There are a number of decisions which have held that merely because MEIS option has not been selected in the shipping bill, the due benefits of exports should not be denied to the exporter.

Yours is also a similar case, so see if you can make a application for the due drawback and incentive and file appeal against any adverse order issued by officers.

[raghunandhaanan rvi]

Dear Mr. Ganesh Iyer

Section 149 of the Customs Act authorizes post-export amendments as well if documentary evidence exists at the time of export. Further, post-export conversion in relation to Instrument Based scheme regulations 2022 notified by GoI vide Notification No. 11/2022-Customs (N.T.) dated 22.02.2022 also authorizes post-export amendments subject to compliance with certain conditions. The necessary changes were also made in ICES so that the customs officer could amend the data in the system. Hence, you may approach customs to do what is needed.