CESTAT AHMEDABAD Allows Amendment in Drawback Serial Number for Exported Brass Articles

The Appellate Tribunal CESTAT AHMEDABAD allowed the appeals filed by the appellant, who sought an amendment in the drawback serial number mentioned in shipping bills for exported brass articles. The Tribunal found that the requested amendment was legitimate under Section 149, as the correct serial number was reflected in export invoices and other existing documents possessed by the verifying officer. The rejection of the request was deemed incorrect, and the appellant was entitled to the amendment, leading to the set aside of the impugned orders on 02.12.2021.

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Issues:
Amendment of drawback serial number in shipping bills.

Analysis:
The case involved the appellant, engaged in the manufacture and export of brass articles, seeking amendment in the drawback serial number mentioned in the shipping bills. The appellant procured Brass Artwares locally and exported them, mentioning an incorrect drawback serial number. The appellant requested amendment to reflect the correct serial number, but the request was rejected by the Joint Commissioner and the Commissioner (Appeals). The appellant argued that the correct serial number was mentioned in export invoices and that the amendment was legitimate under Section 149. The appellant cited various judgments and circulars to support their claim.

The appellant contended that the rejection of the request for amendment was based on incorrect grounds. The Commissioner (Appeals) rejected the amendment on the basis that the requested change was not supported by existing documents and that the proper officer did not possess the relevant documents. However, upon review, it was found that the correct HS Code was mentioned in the export invoices, indicating that the amendment sought by the appellant was based on existing documents. The documents, such as invoices and packing lists, were in possession of the officer responsible for verifying the shipping bills. Therefore, the rejection of the amendment request was deemed incorrect, and the appellant was entitled to the requested amendment under Section 149 and its proviso.

The Tribunal, after considering the arguments from both sides and examining the documents, concluded that the appellant's case fell within the purview of Section 149 and its proviso. It was established that the requested amendment in the shipping bills was valid and based on existing documents available at the time of export. Consequently, the impugned orders were set aside, and the appeals filed by the appellant were allowed. The judgment was pronounced on 02.12.2021 by the Appellate Tribunal CESTAT AHMEDABAD, with detailed reasoning provided for overturning the rejection of the amendment request.

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