Exporter allowed to amend shipping bills with clerical error to claim RoSCTL scheme benefits despite declaring "No" instead of "Yes"

Karnataka HC allowed petition seeking amendment of shipping bills containing inadvertent error where petitioner declared "No" instead of "Yes" under RoSCTL scheme column. Following Madras HC precedent in Paramount Textiles case, court held that despite clerical error, petitioner's intention to claim RoSCTL benefits was evident from other record materials. Court quashed respondent's communication dated 24.11.2022 and directed authorities to permit amendment of 28 shipping bills for January-September 2021 period, grant RoSCTL scheme benefits, and credit amounts to petitioner's Customs E-Scrip Ledger expeditiously.

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Issues Involved:
1. Amendment of Shipping Bills
2. Entitlement to RoSCTL Scheme Benefits
3. Quashing of Communication by Respondents

Summary:

1. Amendment of Shipping Bills:
The petitioner sought a direction to amend 28 Shipping bills for the period between January 2021 to September 2021 to avail RoSCTL benefits, which were incorrectly marked due to an inadvertent error by the Customs broker. The petitioner intended to claim benefits under the RoSCTL Scheme but mistakenly declared 'N' instead of 'Yes' in the RoDTEP column. The respondents refused to amend the Shipping bills, citing a Notification dated 22.02.2022.

2. Entitlement to RoSCTL Scheme Benefits:
The petitioner argued that the error was inadvertent and relied on previous judgments, including Paramount Textiles Mills Pvt. Ltd. Vs. Deputy DGFT and Suretex Prophylactics (India) Pvt. Ltd. Vs. Director General of Foreign Trade, which allowed similar amendments and granted benefits under the respective schemes. The court noted that the petitioner's intention to claim benefits under the RoSCTL Scheme was evident from other material on record, including the Shipping bills.

3. Quashing of Communication by Respondents:
The court referred to the Madras High Court's decision in Paramount Textiles and its own decision in Suretex, which allowed amendments in cases of inadvertent errors. The court concluded that the petitioner was entitled to amend the Shipping bills and quashed the impugned Communication dated 24.11.2022 issued by the respondents. The court directed the concerned respondents to permit the petitioner to amend the 28 Shipping bills and grant the RoSCTL Scheme benefits, crediting them to the petitioner's Customs E-Scrip Ledger as expeditiously as possible.

ORDER:
(i) The petition is allowed.
(ii) The impugned Communication dated 24.11.2022 is quashed.
(iii) The respondents are directed to allow the petitioner to amend the 28 Shipping bills and grant the RoSCTL Scheme benefits, crediting them to the petitioner's Customs E-Scrip Ledger.

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