Case Law Details
Commissioner of Customs Vs M.D. Overseas (Delhi High Court)
Delhi High Court held that amendment of shipping bill u/s 149 of the Customs Act, 1962 allowed based on the documentary evidences which was in existence at the time the goods were exported.
Facts- The instant Appeals have been preferred by the Commissioner of Customs, Air-Cargo Export, New Delhi u/s. 130 of the Customs Act, 1962 assailing the orders dated 24 February 2020 passed by Custom, Excise and Service Tax Appellate Tribunal, whereby it allowed the amendment of documents filed with the Commissioner of Customs at the time of export of Gold Jewellery and Gold Medallions, purportedly in exercise of powers u/s.149 of the Act.
Conclusion- A careful perusal of Section 149 of the Act shows that firstly, it provides no period of limitation for applying amendment of relevant documents to seek rebate or any other benefit. Secondly, it does not provide for any reasons that may enable an exporter to claim amendments in the shipping documents. Thirdly, the proposed amendment in the shipping bills can be allowed by the Proper Officer subject to the only rider that same is based on documentary evidence that must be shown to be in existence at the time the goods were exported.
Held that there is no provision in the Central Excise Tariff Act, 1985 or for that matter in the Central Excise Act, 1944, which is akin to Section 149 of the Act.
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