Shipping bill amendment allowed to correct MEIS reward flag and enable export incentive claim processing.

Section 149 of the Customs Act, 1962 was applied to permit amendment of a shipping bill to correct the MEIS reward flag from "No" to the appropriate entry. The amendment was sought to enable transmission of the shipping bill on the portal and support a claim under the Merchandise Exports from India Scheme. A September 2023 CBIC advisory introduced a system option for post-EGM MEIS/reward amendment and transmission to DGFT, and the portal was required to such requests when made before the competent authority. The competent authority was directed to process the amendment application accordingly.

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Issues: Whether amendment of the shipping bill under Section 149 of the Customs Act, 1962 could be permitted to correct the MEIS reward flag so as to enable transmission of the shipping bill on the portal and claim of rewards under the scheme.

Analysis: The petitioners had exported goods under the Merchandise Exports from India Scheme and sought correction of the reward flag from "No" to the appropriate entry. The application for amendment had earlier been rejected, but the Tribunal had held the petitioner entitled to amendment. An advisory issued in September 2023 by the Central Board of Indirect Taxes and Customs provided a system option for post EGM MEIS/reward amendment and enabled transmission of the shipping bill to DGFT. In view of this development, the portal was required to accept such amendment when applied for before the competent authority.

Conclusion: Amendment of the shipping bill was permitted for the purpose of enabling MEIS reward claim, and the competent authority was directed to process the application accordingly.

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