TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Assessee can amend shipping bills for export benefits despite software limits under natural justice principles</h1> <h3>Louis Dreyfus Company (India) Pvt. Limited Versus Union of India, Ministry of Commerce And Industry, New Delhi, Deputy Commissioner of Customs (Export Section) Mangalore, Directorate General of Foreign Trade New Delhi.</h3> 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 ... Entitlement to claim export benefit on a subsequent date if not so claimed along with original shipping bill - Amendment of shipping bills - grant of benefits under the remission of duties and taxes on exported products - HELD THAT:- There are situations where the assessee by inadvertence or even otherwise has uploaded certificate/forms or returns which contains some errors which would require correction. The said correction or amendment cannot be denied on the basis of the technological system which has been introduced by the Department to contend that the software does not allow for such amendment. Prior to software being introduced, it was always available to allow amendment of the documents by the petitioner physically by submitting the application which would be considered by the concerned authorities. Merely because of a software system is introduced, it would not mean that the software would override the principles of natural justice and rights of the parties. The software cannot govern the relationship between the assessee and the revenue. It would therefore required for the revenue to implement such features as may be required in the software to enable the petitioner to amend any of the documents filed subject of course to certain restrictions and supervision of the concerned authorities. In as much as, these amendments can be allowed to be made by the assessee after prior approval of the concerned authorities by following due procedure in relation thereof. A Mandamus is issued directing the respondents to either permit the petitioner to amend the shipping bills in the online system or accepting the amendment submitted by the petitioner manually and process the same within a period of four weeks from the date of submission of such amended documents by the petitioner - Petition 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.
TaxTMI 
TaxTMI 
