Shipping bill amendment under Customs law may be allowed for a bona fide clerical error when export documents already support the incentive claim.

A shipping bill may be amended under Section 149 of the Customs Act, 1962 where export incentive claims are supported by documentary evidence already in existence at the time of export. A bona fide clerical mistake in entering the scheme code cannot defeat substantive entitlement when the shipping bill and invoices already reflected the DFIA file number and VKGUY claim, and the later DGFT licence and certificate supported the same claim. Refusal to allow amendment on this basis was treated as an unsustainable procedural bar.

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Issues: Whether the shipping bill could be amended under Section 149 of the Customs Act, 1962 to change the scheme code from no incentive to DFIA and VKGUY on the basis of export documents already in existence.

Analysis: The shipping bill and invoices recorded the DFIA file number and the VKGUY claim at the time of export. The incorrect code entry was caused by oversight of the Custom House Agent and was treated as a bona fide mistake. The relevant documentary evidence was available when the goods were exported, and the subsequent issuance of the DFIA licence and VKGUY certificate by DGFT supported the claim. The refusal to permit amendment was held to be a procedural bar that could not defeat the substantive export incentive benefit, particularly when the amendment was sought on the basis of existing records and not on a later-created claim.

Conclusion: The amendment of the shipping bill was permitted and the rejection of the request was held unsustainable.

Ratio Decidendi: A shipping bill may be amended under Section 149 of the Customs Act, 1962 where the claimed export incentive is supported by documentary evidence already in existence at the time of export, and a bona fide clerical mistake in the scheme code cannot defeat the substantive entitlement.

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