CESTAT allows Amendment of Shipping Bills Due to Absence of Time Limit During Transition Period

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 ...