Shipping bill amendment for MEIS benefit may be allowed when contemporaneous export documents support an inadvertent clerical error.

Section 149 of the Customs Act, 1962 permits amendment of shipping bills where contemporaneous documentary evidence existing at the time of export supports the requested correction. In the context of MEIS claims, an inadvertent omission in the reward column is treated as a procedural error if the export documents and surrounding record show that the exporter had in substance claimed the benefit and the exports were genuinely eligible. Such a rectifiable lapse should not defeat entitlement to a beneficial export incentive scheme when the amendment is sought on the basis of existing evidence.

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Issues: Whether amendment of the shipping bills to change the reward column from "No" to "Yes" for claiming MEIS benefit could be allowed on the basis of documentary evidence existing at the time of export.

Analysis: Section 149 of the Customs Act, 1962 permits amendment of shipping bills on the strength of documentary evidence that existed when the goods were exported. The dispute concerned an inadvertent omission in the reward column, while the exports themselves were admitted to be genuine and eligible for the MEIS scheme. The record showed that the exporters had manifested their claim through surrounding export documents and that the competent authority had already issued MEIS scrips. The Tribunal held that such an error was procedural and could not defeat the substantive benefit of a beneficial export incentive scheme. Reliance was placed on the consistent approach that technical lapses, once supported by contemporaneous evidence and corrected in accordance with law, should not override the exporter's entitlement.

Conclusion: Amendment of the shipping bills was permissible and the rejection of the request was unsustainable. The appeals succeeded in favour of the assessee.

Ratio Decidendi: An inadvertent and rectifiable error in a shipping bill cannot defeat entitlement to an export incentive where contemporaneous documentary evidence supports the claim and the amendment is sought under Section 149 of the Customs Act, 1962.

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