Amendment of Shipping Bills: Benefits Upheld Despite Procedural Errors

The High Court affirmed the allowance of amending shipping bills from drawback to MEIS scheme post-export, emphasizing entitlement to benefits should not be denied due to procedural errors. The court referred to a Gujarat High Court decision and FTP provisions, dismissing the Revenue's appeal.

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Issues:
1. Amendment of shipping bill from drawback to MEIS scheme after export.
2. Validity of directing amendment against DGFT Public Notice.

Analysis:
1. The appellant, Revenue, challenged the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order regarding amending shipping bills from drawback to MEIS scheme post-export. The respondent, engaged in corn starch export, sought amendment citing Board's Circular No.36/2010. The Adjudicating Authority denied the request, stating the intent for MEIS was not declared during filing. The Commissioner of Customs (Appeals-II) set aside the denial and directed consideration for amendment. The CESTAT affirmed this, emphasizing benefits should not be denied due to technical issues, leading to the current appeal.

2. The High Court referred to a Gujarat High Court decision, highlighting entitlement to MEIS benefits under FTP 2015-20 Chapter-III. The Gujarat High Court allowed amendment of shipping bills marked incorrectly for MEIS benefits. The High Court reiterated that entitlement to benefits should not be defeated due to procedural errors, emphasizing adherence to FTP provisions. Considering the precedent and lack of substantial legal questions, the High Court dismissed the appeal by the Revenue, affirming the allowance of shipping bill amendment from drawback to MEIS scheme post-export.

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