Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued soon
Home
2024 (6) TMI 1012 - AT - CustomsRectification of mistake in the Bills of Export - conversion of Free Shipping Bills to Export Promotion Shipping Bills - Section 149 of the Customs Act 1962 - HELD THAT - Perusing some of the Bills of Export and Invoices it is clear that the Appellant has mentioned the Advance License details in the Invoices and Packing lists. Due to inadvertent error the Advance License details were not shown in the Bills of Exports. Therefore the Commissioner (Appeals) vide his OIA dated 16/3/2011 has correctly held that is a matter of rectification of error which is permissible under Section 149 of the Customs Act 1962. It is also observed that the Committee of Commissioner has reviewed and approved this OIA and no further Appeal was filed. The Appellant has shown the details of Advance License numbers in their Invoices and Packing list which are part of the Export documents. Their only mistake was not to have given the details of Advance Licenses in the Bills of Export (Shipping Bills). Amending the Shipping Bills/Bills of Export by adding the Advance Licence numbers after proper verification of the document would only be a minor rectification and would not be in the nature of amendment. The Tribunals and High Courts have been consistently holding that under Section 149 the proper officer has the power to carry out the amendment based on the documents which are available at the time of imports/exports. In this case there is no doubt that such documents were available at the time of export itself and such Invoices and packing list were part of the documents while the goods were cleared to Nepal. The Revenue has resorted to an indirect method to Review its decision and pursue the matter with utmost zeal which has resulted in the issue coming before the Tribunal twice in a span of 10 years. The Commissioner (Appeals) in the impugned Order has simply ignored the factual details and two detailed Orders of her predecessors and the earlier Review Order and has felt it necessary to simply toe the line of the Revenue - Without doubt all these actions have resulted in loss of precious time by the Tribunal which could have easily been avoided. This also has resulted in the Appellant being put to enormous difficulty since they were not able to obtain closure reports for the Advance Licences from the DGFT though they have fulfilled the export obligations about 14 years back. The impugned order is set aside - appeal allowed.
|