Tribunal Overturns Commissioner's Decision on Shipping Bills Amendment Request

The Tribunal set aside the Commissioner's dismissal of the appellant's request for amendment of Shipping Bills under Section 149 of the Customs Act, 1962. The Tribunal criticized the reliance on software limitations and directed a remand for a fresh evaluation in accordance with the law, emphasizing the need to consider statutory provisions over procedural delays. The appellant was granted an opportunity to present their case before the Commissioner for reevaluation.

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Issues:
Request for amendment of Shipping Bills under Section 149 of the Customs Act, 1962.

Analysis:
The appellant requested an amendment to four Shipping Bills to consider a portion of FOB value as DEPB item, which was initially treated as non-DEPB item. The request was denied by the Deputy Commissioner of Customs citing unavailability of goods, expiration of the DEPB Scheme, and blocked LEOs in ICES for DEPB Shipping Bills. The appellant's appeal before the Commissioner (Appeals) was dismissed for lack of jurisdiction, leading to the current appeal.

The appellant argued that the amendment was sought in accordance with Section 149 of the Customs Act, 1962, and should have been considered as per the Act. The rejection based on software limitations was challenged, with reference to Board's Circular No. 26/2011-Cus., emphasizing the need to consider Let Export Orders (LEOs) for the Shipping Bills.

The Authorized Representative contended that the delay of over five months in submitting the application warranted the rejection of the request for amendment. However, the Tribunal noted the absence of any mention of Section 149 in the rejection letter, emphasizing that the request should have been evaluated in light of the statutory provisions. The Tribunal criticized the department's reliance on software limitations, stating that the Revenue must ensure software compliance with the law. The Tribunal suggested that amendments could have been made on available copies of the Shipping Bill and directed a remand to the Commissioner for a fresh consideration in accordance with the law.

In conclusion, the impugned order was set aside, and the matter was remanded to the Commissioner of Customs, Hyderabad, for a reevaluation of the appellant's request in compliance with statutory provisions, allowing the appellant an opportunity to present their case.

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