Home Case Index All Cases Customs Customs + AT Customs - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 81 - AT - CustomsAmendment in shipping bills u/s 149 of the Customs Act 1962 - rejection for the reason that documentary evidence should have been made available at the time of export - HELD THAT:- A perusal of the notification dated 29 June, 2012 clearly indicates that the Central Government had granted rebate of service tax on the taxable service received by the exporter of goods and used for export of goods subject to the extent and manner specified in the notification. The notification provides that the rebate shall be granted by way of refund of service tax and that the rebate shall be claimed either on the basis of the rates specified in the Schedule of rates as per the procedure specified in paragraph 2 of the notification or on the basis of documents as per the procedure specified in paragraph 3 of the notification - In the instant case the Appellant had sought amendment in the shipping bills by claiming rebate on the basis of rates specified in the Schedule as provided for in paragraph 2 of the notification and not on the basis of paragraph 3 of the notification, for which documents were required to be produced. The Commissioner (Appeals) completely failed to distinguish the requirements of paragraph 2 of the notification and paragraph 3 of the notification. The documents which the Commissioner (Appeals) sought from the Appellant are in relation to the requirements of paragraph 3 of the notification and in fact even the information sought in the format is a format contemplated in paragraph 3 of the notification. Paragraph 2 of the notification required a declaration to be made in the shipping bills regarding the intention to claim rebate either under paragraph 2 or paragraph 3 of the notification. The appellant had not indicated the said declaration and it is this declaration that was sought to be submitted in the shipping bills through the amendment sought by the Appellant. Neither the Adjudicating Authority nor the Commissioner (Appeals) have mentioned about any requirement of paragraph 2 of the notification not having been met by the Appellant. It is, therefore, clear from the nature of the amendment that was sought by the Appellant in the Bills of entry and also from the provisions of section 149 of the Customs Act and the notification dated 29 June, 2012 that the amendment sought by the appellant in the shipping bills of entry was liable to be allowed since only a declaration was sought by the Appellant that rebate should be granted by refund of service tax paid on the specified services under paragraph 2 of the notification - Appeal allowed - decided in favor of appellant.
|