Sigma Exports Vs Commissioner of Customs (CESTAT Mumbai)
The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, arose from the rejection of a request by the Commissioner of Customs to amend 147 Shipping Bills for conversion of scheme code from “Drawback” (Code 19) to “Drawback & RoSCTL” (Code 60). The appellant, an exporter of textile products under Chapter 63, had exported goods during the period 08.03.2019 to 07.05.2020 but inadvertently declared the incorrect scheme code due to transition from the earlier RoSL scheme to the RoSCTL scheme.
The appellant sought amendment under Section 149 of the Customs Act, 1962 after realizing the error upon communication from DGFT. The request was initially rejected as time-barred and later on merits, citing reasons such as change from a less rigorous to a more rigorous scheme, lack of evidence of intent, and possible dual benefits. The Tribunal examined whether such amendment was permissible under Section 149.
It observed that time limits for amendment were introduced only in 2022 and were not applicable to the relevant period. The Tribunal further held that the Commissioner’s reliance on examination norms and procedural restrictions was not supported by evidence or applicable circulars. It noted that the goods were eligible under RoSCTL, there was no adverse finding on export documents, and no fraud or misuse was alleged.
