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Customs - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Seeking amendment of shipping bills - inadvertent error in the ...


Court Allows Amendment of Shipping Bills for RoSCTL Credit Due to Inadvertent Errors, Upholds Exporters' Entitlements.

April 16, 2024

Case Laws     Customs     HC

Seeking amendment of shipping bills - inadvertent error in the Shipping bills - seeking to credit ROSCTL benefit amounts to the petitioner’s Customs E-Scrip Ledger - The High Court noted that the petitioner's intention to claim benefits under the RoSCTL Scheme was evident from the Shipping bills and other related documents, despite the inadvertent error in declaration. Drawing from judgments of the Madras High Court, the High Court concluded that such errors, if inadvertent, should not deprive exporters of entitled benefits.

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