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TMI BlogRoDTEP benefit not claimed in Shipping BillX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Reply By KASTURI SETHI - The Reply = Read the following judgement word for word carefully along with Section 149 of The Customs Act, 1962 as amende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (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 - Reply By Shilpi Jain - The Reply = 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons. Though in my view the amendment is eligible to be done. - Reply By Shilpi Jain - The Reply = 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that you wish to take this benefit. Procedural lapses cannot lead to denial of beneficial export incentives. - Reply By KASTURI SETHI - The Reply = Relief is possible only via litigation. There is no doubt that the assessee has a strong case in his favour. - Reply By raghunandhaanan rvi - The Reply = Dear Sir, According to Section 149 of the Customs Act of 1962 , it is possible to request an ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndment 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 benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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. - RoDTEP benefit not claimed in Shipping Bill - Query Started By: - POOJA AGARWAL Dated:- 6-7-2024 Last Replied Date:- 10-7-2024 Customs - Exim - SEZ - Got 5 Replies - Customs - Discussion Forum - Knowledge Shar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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