Customs Tribunal Grants Amendment in Shipping Bill for METS Benefits Appeal The Tribunal allowed the appeal, directing Customs Authorities to permit the amendment in the shipping bill as the appellant's declaration of intent to ...
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Customs Tribunal Grants Amendment in Shipping Bill for METS Benefits Appeal
The Tribunal allowed the appeal, directing Customs Authorities to permit the amendment in the shipping bill as the appellant's declaration of intent to claim METS benefits was clear, and the error was procedural. The Tribunal found the Commissioner's rejection unsustainable in law, citing judicial precedents supporting similar amendments and ordered compliance upon submission of a certified copy of the order.
Issues: Appeal against rejection of request for 'No Objection Certificate' for claiming MEIS by amending reward option in shipping bills.
Analysis: The appeal was filed against the Commissioner's order rejecting the request for amending the shipping bills to correct an inadvertent error in declaring the intention to claim METS benefit. The appellant had declared their intention to claim the benefit, but mistakenly marked 'N' instead of 'Y' in the column regarding transmission to DGFT. The Commissioner rejected the request, citing non-compliance with procedures and CBIC Circular No.36/2010-Customs. The appellant argued that the error was procedural and substantial compliance was evident. They relied on judicial precedents where similar amendments were allowed. The Tribunal noted that the appellant had indeed declared their intention to claim METS benefits and that the error was procedural. Referring to the decisions of the Hon'ble High Courts of Madras and Delhi, the Tribunal concluded that the amendment should be allowed. The Tribunal found the rejection by the Commissioner unsustainable in law and directed the Customs Authorities to permit the amendment in the shipping bill upon submission of a certified copy of the order.
In conclusion, the Tribunal allowed the appeal, emphasizing that the appellant's declaration of intent to claim METS benefits was clear, and the error in the shipping bills was procedural. Relying on judicial precedents and noting similar amendments allowed at other ports, the Tribunal set aside the Commissioner's order and directed the Customs Authorities to permit the necessary amendment.
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