9911796707
TMI Blog2024 (2) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... and 6716621 dated 23.11.2020 (Let Export Order dated 26.11.2020). The case of the appellant is that due to clerical error on the part of their Customs Broker, the said Shipping Bills was filed under the Drawback Scheme (Code 19) in place of Drawback and ROSCTL Scheme (Code 60), though for claiming ROSCTL scheme, the appellant had marked 'Y'. The clerical error caused by the Customs Broker came to notice on 18.01.2021 while filing for license with DGFT, it appears that the appellant sent the application (soft copy as well as hard copy) along with the supporting documents on 21.01.2021 to Centralise Export Assessment Cell at Mumbai erroneously in terms of the Public Notice No. 88/2017 dated 05.07.2017 issued by the Commissioner of Customs, NS-IV, JNCH, Nhava Sheva which provided that all such matters shall be dealt with by Centralise Export Assessment Cell situated at Mumbai. In response, the appellant received the communication on 06.03.2021 whereby they were advised to file the necessary application with the ICD, Tughlakabad being port of filing of Shipping Bills. The appellant then made an application vide e-mail dated 31.03.2021 along with all supporting documents to the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for amendment. 5. Having heard both sides and perused the records, we find that the issue whether the period of time limit of three months prescribed in the circular is binding in view of the provisions of Section 149 of the Customs Act, is no longer res integra and has been considered in several decisions. 6. Before considering the issue, it is necessary to consider the background in which the appellant had sought amendment of the Shipping Bills. The Rebate of State and Central Taxes and Levies (ROSCTL) was introduced with effect from 07.03.2019 replacing the Merchandise Exports from India Scheme (MEIS) by virtue of the Public Notice No. 58/2015-2020 dated 29.01.2020, thereby up to 07.03.2019 the benefit of Drawback scheme was available along with MEIS Scheme and after the withdrawal of MEIS Scheme, the benefit of Drawback Scheme was available with ROSCTL, with effect from 07.03.2019. The benefit under the new ROSCTL Scheme was given in the form of duty credit scrips same as MEIS scrips. The submission of the learned counsel that there was a clerical error on the part of the Customs Broker whereby the shipping bills were filed under the Drawback Scheme (Code 19) instead of Dra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 40559-40561/2023. 8. We would also take note of the decision of the Hon'ble High Court of Madras in Visoka Engineering Pvt. Ltd. Vs. Commissioner of Customs, Chennai-IV - 2022-TIOL-227-CESTAT-MAD, wherein it was held that: '16......... "24. The Hon'ble Jurisdictional High Court in case of Global Calcium Pvt Ltd Vs Commissioner of Customs, Chennai vide judgement dated 29.6.2017 In CMA No. 875 of 2017 observed as under...... xxx 27. The Commissioner has denied the request for conversion of shipping bills by resorting to the Board Circular.... By this Circular, a period of three months 4 is prescribed to file the request for conversion/amendment. Section 149 does not prescribe any time limit for filing an application for amendment of document. No doubt that section 149 of the Customs Act, 1962 would prevail over the Board circular.... We hold that request for conversion of Free Shipping Bill cannot be denied as time-barred by resorting to the Board Circular." 17. The Hon'ble High Court of Kerala in the case of Parayil Food Products Pvt Ltd Vs Union of India reported in 2020 (10) TMI 1141-Kerala High Court considered a similar issue and held as under:- "8. For the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axmi Rubitech Ltd vs Union of India C/SCA/21636/2019 had held that the impugned Circular to the extent it prescribes the time limits in para 3(a) was ultra vires the provisions of Article 14 of the Constitution of India as also Section 149 of the Customs Act, 1962. 10. From the aforesaid decisions, we find that it has been categorically held that the Department cannot reject the request for conversion on the basis of the Board's circular, when no time limit is prescribed under Section 149 of the Customs Act. 11. In the facts of the present case, we find that the export goods is not in dispute and therefore, the entitlement of the appellant to claim the benefit under the scheme is clearly admissible and the same cannot be denied on account of any procedural lapse as provided in the circular. We also find that the examination level of Drawback Scheme and that of Drawback along with ROSCTL Scheme is the same and therefore, there is no reason to deny the benefit of the scheme. Moreover, we find that the delay is not enormous inasmuch as the Let Export Order was issued on 21.07.2020 and the application for amendment was made on 21.01.2021 which cannot be said to be an unreasonable del ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
