Appellant permitted to amend shipping bills for VKGUY scheme declaration

The Tribunal allowed the appellant's request to amend free shipping bills to include a declaration of intent to claim benefits under the VKGUY scheme. The Tribunal held that the requested amendment was permissible under Section 149 of the Customs Act, 1962, as it was based on documents available at the time of export and did not alter the nature or value of the goods. The Tribunal found the appellant's failure to declare the intent was bona fide, given that the requirement was introduced after the exports in question. The appeal was allowed, and the shipping bills were permitted to be amended accordingly.

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Issues Involved:
1. Amendment of free shipping bills to include the declaration of intent to claim VKGUY scheme benefits.
2. Applicability of Section 149 of the Customs Act, 1962 for such amendments.
3. Compliance with Circulars and Public Notices regarding the declaration of intent for VKGUY scheme benefits.

Detailed Analysis:

1. Amendment of Free Shipping Bills:
The appellant sought to amend free shipping bills to include a declaration of intent to claim benefits under the VKGUY scheme. The original shipping bills were filed without this declaration, which became a mandatory requirement as per subsequent circulars and public notices. The appellant argued that the VKGUY scheme was in effect at the time of export, and the need for a declaration was introduced later. Therefore, the omission was unintentional.

2. Applicability of Section 149 of the Customs Act, 1962:
Section 149 allows amendments to shipping bills based on documentary evidence existing at the time of export. The appellant contended that all necessary information and documents were provided during export, and the amendment sought was merely to include the VKGUY declaration, which aligns with the existing documents. The Tribunal agreed, stating that the amendment is permissible under Section 149 as it is based on documents available at the time of export and does not alter the nature or value of the goods.

3. Compliance with Circulars and Public Notices:
The requirement for a declaration of intent to claim VKGUY benefits was introduced by Circular No. 26/2009-Cus., dated 13-9-2009, and subsequent notices. The Tribunal noted that the exports in question occurred before these requirements were communicated. Therefore, the appellant's failure to declare the intent was bona fide. The Tribunal referenced various circulars and notices, including Circular No. 36/2010-Cus., which allowed amendments to shipping bills and provided a grace period for compliance with new declaration requirements.

Conclusion:
The Tribunal concluded that the appellant's request for amendment was legitimate and covered by Section 149 of the Customs Act, 1962. It was noted that the amendment would not cause any loss or prejudice to the Revenue. The Tribunal set aside the lower authority's order and allowed the appeal, permitting the amendment of the shipping bills to include the VKGUY declaration.

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