Assessee can amend shipping bills for export benefits despite software limits under natural justice principles

The HC held that an assessee is entitled to amend shipping bills to claim export benefits even if not done with the original filing, rejecting the Department's reliance on software limitations to deny such amendments. The court emphasized that technological systems cannot override natural justice or the rights of parties. The revenue must implement software features or accept manual submissions to allow corrections after due approval and supervision. A mandamus was issued directing the respondents to permit the petitioner to amend shipping bills online or accept manual amendments and process them within four weeks of submission. The petition was allowed.

---

---

ISSUES:

Whether a claim for export benefit under the RoDTEP Scheme can be made subsequent to the original shipping bill submission if not claimed at the time of export documentation.Whether shipping bills submitted online can be amended after submission to correct inadvertent errors relating to export benefit claims.Whether the absence of a procedure or technical capability for online amendment of shipping bills justifies denial of export benefits.Whether the principles of natural justice require the revenue authorities to enable amendments to shipping bills despite technological constraints.

RULINGS / HOLDINGS:

The petitioner is entitled to claim export benefit under the RoDTEP Scheme even if the claim was not made at the time of uploading the shipping bills, as held by the Court relying on the decision of the Gujarat High Court.The respondents are directed to permit amendment of shipping bills either through the online customs automated system by making necessary technical deviations or by accepting manual amendments, and thereafter process the claim for export benefits within a stipulated time.The Court held that "the software cannot govern the relationship between the assessee and the revenue" and technological limitations cannot override the principles of natural justice and rights of the parties.The revenue authorities must implement features in the software to enable amendments subject to "prior approval of the concerned authorities by following due procedure."

RATIONALE:

The Court applied statutory interpretation of the Customs Act, 1962 (Section 149) and principles established in precedent, notably the Gujarat High Court ruling, which recognized the entitlement to RoDTEP benefits despite initial omission in shipping bill claims.The judgment emphasized that the introduction of automated online systems does not eliminate the possibility or necessity of amendments to shipping bills, preserving the "principles of natural justice" and the rights of exporters.The Court rejected the argument that absence of an online amendment procedure justifies denial of benefits, requiring the revenue to adapt technology to accommodate legitimate corrections.The decision represents a doctrinal reinforcement that procedural or technological constraints cannot impede substantive rights under export incentive schemes.

---