Legal principle

A post-export amendment of a shipping bill cannot be refused under Section 149 of the Customs Act, 1962 where the supporting documentary evidence existed at the time of export, since a mere procedural lapse in making a declaration cannot defeat the substantive benefit due to an exporter.

Court decision

The Tribunal set aside the Order-in-Appeal C.Cus. II No. 166/2015 dated 18.02.2015 as unsustainable and allowed the appeal, with consequential relief as per law, in favour of the Appellant.

Facts

M/s. Nissan Motor India Pvt. Ltd. exported motor cars (Chapter 87) through Chennai/Ennore Port during April 2012 and wished to claim refund of service tax under Notification No. 52/2011-ST dated 30.12.2011, which required a declaration in the shipping bill of export. The Appellant failed to make this declaration and later requested the Customs Authorities to amend the shipping bills. The Assistant Commissioner rejected the request (Letter F.No.S Misc 132/2014-EDC (NOC) dated 13.11.2014) on the ground that the declaration was not made at the time of filing and amendment could not be allowed after export was completed. The Commissioner (Appeals-II), Chennai upheld the rejection in Order-in-Appeal C.Cus. II No. 166/2015 dated 18.02.2015.

Key provisions

• Section 149, Customs Act, 1962 — Amendment of documents
• Section 74, Customs Act, 1962 — Drawback allowable on re-export of duty-paid goods