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<h1>Exporter allowed to amend shipping bills with clerical error to claim RoSCTL scheme benefits despite declaring 'No' instead of 'Yes'</h1> Karnataka HC allowed petition seeking amendment of shipping bills containing inadvertent error where petitioner declared 'No' instead of 'Yes' under ... Inadvertent error in shipping bill - Amendment of shipping bill to claim export incentive - Entitlement to RoSCTL benefit despite incorrect EDI declaration - Judicial interference under Article 226 where alternative remedy exists - Credit to Customs E-Scrip LedgerInadvertent error in shipping bill - Amendment of shipping bill to claim export incentive - Entitlement to RoSCTL benefit despite incorrect EDI declaration - Credit to Customs E-Scrip Ledger - Judicial interference under Article 226 where alternative remedy exists - Petitioner entitled to amend the 28 shipping bills and be granted RoSCTL benefits despite having marked 'N' instead of 'Yes' in the RoDTEP column due to inadvertent error, and the impugned communication refusing amendment is liable to be quashed; respondents to credit the benefit to the petitioner's Customs E Scrip Ledger. - HELD THAT: - The court found that except for the inadvertent marking of 'N' in the RoDTEP column, the petitioner's intention to claim RoSCTL benefits is evident from the shipping bills and related entries. Relying on judicial precedents where courts have permitted amendment or relief in similar circumstances (including decisions permitting relief where inadvertence in EDI/non EDI shipping bill declarations was established), the court held that an exporter should not be denied the benefit of a welfare/rebate scheme when the entitlement is otherwise established and the error is bona fide. The existence of an alternative remedy before administrative authorities does not preclude exercise of writ jurisdiction where inadvertence is demonstrated and delay is explained. Applying these principles, the court concluded that the impugned administrative communication refusing amendment was unsustainable and directed amendment of the specified shipping bills and consequent grant and crediting of RoSCTL benefits to the petitioner's Customs E Scrip Ledger. [Paras 8, 9]Petition allowed; impugned communication dated 24.11.2022 quashed; respondents directed to permit amendment of the 28 shipping bills for January 2021 to September 2021 and to grant and credit RoSCTL benefits to the petitioner's Customs E Scrip Ledger.Final Conclusion: Writ petition allowed; administrative refusal to permit amendment of the specified shipping bills was quashed and respondents directed to allow amendment and to grant and credit RoSCTL benefits to the petitioner for the period January 2021 to September 2021 as expeditiously as possible. Issues Involved: 1. Amendment of Shipping Bills2. Entitlement to RoSCTL Scheme Benefits3. Quashing of Communication by RespondentsSummary: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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