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TMI Blog2013 (8) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... the said office as regards the absence of endorsement on the said shipping bills in terms of para 3.23.8 of Hand Book of Procedure. Deficiency letter dated 12.2.09 was issued to the respondents to remove the above deficiency and to make a declaration on the shipping bills to the effect -"I/we hereby declare that I/we shall claim the benefit as admissible, under Chapter 3 of FTP". 4. Admittedly, no such declaration was required to be made in respect of shipping bills filed before 1.4.08. The provisions of Hand Book of Procedures was amended vide para 3.23.8 wherein it was mentioned that export shipment filed under free shipping bill for export after 31.5.08. The same would contain the declaration to the above effect. As the shipping bills were filed by the respondents during the period 1.6.08 to 16.3.09, the same required the declaration. The respondents also approached the DGFT Udyog Bhawan with a request to consider the issue of duty credit script under the above scheme. 5. On the above facts, the adjudicating authority vide his order dated 24.4.10, rejected the respondents request for making the above declaration in terms of provisions of Section 149 of the Customs Act, on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of exports prior to 31.5.08. The exports made by the appellants are immediately after the said period. Learned advocate for the respondents have relied upon various decisions to impress upon his stand that on such a scenario conversion of shipping bills is permissible. However, without referring to the said decision, we hold that it is only a case of filing a declaration, a condition which was introduced recently and the benefit if otherwise available to the exporter, should be extended. With the above observation, we find no infirmity in the view taken by Commissioner (Appeals). Revenue's appeal is accordingly, rejected. 8. I have gone through the order recorded by Judicial Member. Since I am not in agreement with the order recorded I am recording this separate order. 9. The issue involved in this case is that the respondent-exporter claimed from the office of the Director General of Foreign Trade ("DGFT" for short) benefit under an Export Promotion Scheme called "VKGUY Scheme" against exports of "Cutch Block (Acacia Catechu)" against 155 Shipping Bills filed for exporting goods during 01-06-08 to 16-03-09. 10. As per law the respondent-exporter should have made a decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to any shipping bill is sought after the goods have been exported such amendment shall be permitted only on the basis of any documentary evidence which was in existence at the time the goods were exported. That is to say under this section amendment of a document before the goods are exported, are normally allowed. But amendments after the export of goods have to be done with circumspection as per condition prescribed under the proviso. Such power can be used to correct errors in the document if such errors are obvious from other documents in existence at the time of export. For example the weight of the goods in shipping bill is declared to be 100 Kgs whereas the weight of the export goods are declared as 1000 Kgs in other documents like the packing lists, invoice, ARE-4 etc accompanying the shipping bill. Let us consider another example. In a case where the value of the goods is declared as Rs.100000 when the value was actually USD 100000 as evidenced from export contract, letter of credit or similar documents, the amendments can be permitted. The section insists that the amendments should be made only on the basis of documents in existence at the time of export. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erification by tests if required. (ii) To have a record of past imports and different types of claims made by any exporter and to enable compilation of statistics about the shipping bills against which such claims are made. 19. In this matter it is for DGFT to consider whether the non-declaration of the claim at the time of export is fatal to the claim. If it is not considered fatal that authority may grant the benefit notwithstanding the absence of such declaration on the shipping bills. The customs authorities cannot be forced to incorporate a claim in the Shipping Bills which claim was not there at the time of export and make it appear that the goods were examined with reference to such claim. 20. The issue involved in the claim of the respondent is getting split into two, namely, (i) curing the absence of declaration and (ii) granting of the incentive claimed. Further these aspects are sought to be decided by two separate authorities which is a patently wrong process considering the nature of the defect involved. While making this observation I am conscious of the fact that in the normal course verification of goods with reference to the declaration and grant of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc., the fact of use of inputs is satisfactorily proved in the resultant export product. (c) The examination report and other endorsements made on the shipping bill/export documents prove the fact of export and the export product is clearly covered under relevant SION and or DEPB Schedule as the case may be. (d) On the basis of S/Bill/export documents the exporter is fulfilling all conditions of the Export Promotion Scheme into which he is seeking conversion. (e) The exporter has not availed benefit of the export promotion Scheme under which the goods were exported and no fraud/mis-declaration/manipulation/investigation is initiated against him in respect of such exports." 22. From the many decisions cited by the appellants and from Board's circular it can be seen that over a period of time a practice of incorporating change in declarations as was in existence at the time of filing of shipping bills at a later point of time has come into vogue. Such a practice should be consistent with the objective of making such declaration and the risk involved in the matter as explained in the circular of the CBEC quote above. The guidelines in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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