Tribunal denies rectification application for errors in Shipping Bill; exporter responsible for accurate entries

The Tribunal dismissed the application seeking rectification of mistakes in the Final Order related to the quantity and FOB value of goods in the Shipping Bill. It held that the responsibility for accurate entries in the Shipping Bill lies with the exporter, and Section 154 of the Customs Act cannot be used to rectify mistakes made by the exporter. The Tribunal found no manifest error in the Final Order and upheld its earlier decision, concluding that the application sought a different finding not permissible under the law.

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Issues: Application under Section 129B(2) of the Customs Act for rectification of mistakes apparent from the record in Final Order No.940/2011 passed by the Tribunal in Customs Appeal No.1975/2010 regarding the quantity and FOB value of goods in the Shipping Bill.

Analysis:

1. The applicant contended that the mistake in the quantity of goods mentioned in the Shipping Bill was not made by them but by the assessing authority or someone in its office. The applicant argued that as per the EDI system, the data are entered by the Customs officer, and therefore, they cannot be held responsible for incorrect entries. The applicant sought rectification under Section 154 of the Customs Act, which was rejected. The Tribunal noted that the quantity declared by the exporter in the Check List and other documents matched the quantity in the Shipping Bill. The Tribunal held that Section 154 could not be invoked by the exporter to correct their own mistake in the Shipping Bill, as it is meant for clerical or arithmetic errors by the Customs authorities. The Tribunal found no manifest error in the Final Order and dismissed the application.

2. The Department argued that the quantity of goods entered in the Shipping Bill was as declared by the exporter in various documents, including the Check List and the challan for export duty payment. The Department contended that any mistake in these entries was the responsibility of the exporter and could not be rectified under Section 154 of the Act. The Department highlighted that the exporter belatedly requested the correction, and even before the lower appellate authority, they did not attribute the mistake to the assessing authority. The Department emphasized that the application should be dismissed as it was filed long after the exportation.

3. The Tribunal carefully considered the submissions and found that the quantity in the Shipping Bill matched the exporter's declarations in other documents. The Tribunal reiterated that Section 154 was not applicable for correcting the exporter's own mistake in the Shipping Bill. The Tribunal upheld its earlier decision that only the Central Government, the Board, or Customs officers could rectify clerical or arithmetic errors. The Tribunal concluded that the application sought a different finding than what was legally permissible under Section 129B(2) of the Act. Therefore, the Tribunal dismissed the application, finding no manifest error to rectify in the Final Order.

In conclusion, the Tribunal upheld that the responsibility for the accuracy of entries in the Shipping Bill rested with the exporter, and Section 154 of the Customs Act could not be used to rectify such mistakes made by the exporter themselves. The Tribunal found no grounds to alter its previous decision and dismissed the application under Section 129B(2) seeking rectification of the quantity of goods in the Shipping Bill.

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