Incorrect Chapter Heading/Description at the time of generating Shipping Bill

[Ashok Chopra]

Respected Forum,

We are manufacturer exporter,

(1) at the time of export, CHA mentioned incorrect chapter heading of item in shipping bill.

(2) Mismatch of Chapter Heading and Description of goods on shipping bill.

It came to our knowledge at the time of getting M.E.I.S benefit. DGFT disallowed benefit, as chapter heading mentioned in shipping bill does not fall in the schedule for mistake no. 1 and Description and Chapter heading does not match for mistake no. 2.

My queries:-

1. Is there any procedure of post export amendment in shipping bill and get the chapter heading corrected on EP copy as all other copies of shipping bill has been utilized?

2. Any other procedure How can i get MEIS benefit of these shipping bill?

3. If yes, please provide me documentary evidence to satisfy custom authority.

PLEASE GUIDE ME ACCORDINGLY

Thanks and regard.

Ashok Chopra

[MUKUND THAKKAR]

(1) at the time of export, CHA mentioned incorrect chapter heading of item in shipping bill.

Before file shipping bill every CHA should sending draft shipping bill for approval like description /gross wt/ net wt/ Hs code / nos of pkgs etc .if same has been approved by at your end than it is not CHA mistake.every CHA file shipping bills as per your export invoice and packing list. so I think you recheck your all relvent export documents before approch to custom. if it is mistake of customs than you apply for rectification

As per Section 149 of the Customs Act, 1962, ‘no amendment of a bill of entry or a shipping bill or bill of export shall be authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.’ So, the law allows amendment to a shipping bill or bill of entry even after the clearance of goods but only on the basis of documents that existed at the time of the clearance of goods. As per Section 154 of the Customs Act, 1962, ‘clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be.’ Thus, the law allows correction of any mistakes that are apparent on the face of the document that do not require any investigation. No time limits are stipulated in either of the said Sections.

 

(2) Mismatch of Chapter Heading and Description of goods on shipping bill.

It came to our knowledge at the time of getting M.E.I.S benefit. DGFT disallowed benefit, as chapter heading mentioned in shipping bill does not fall in the schedule for mistake no. 1 and Description and Chapter heading does not match for mistake no. 2.

please refer above view..

All the best & Good luck...

[Ganeshan Kalyani]

Nicely replied by Sri Mukund Ji. It enriched my knowledge. Thanks.

[YAGAY and SUN]

Mr. MUKUND THAKKAR has referred appropriate Section s of the Customs Act, 1962. If right Customs Tariff headings have not been mentioned and no declaration had been mentioned or even ' Y' was not ticked, then benefit under chapter 3 i.e. MEIS would not be available.

[Ganeshan Kalyani]

Thanks for additional valid reply post. It enriched the knowledge of all. Thanks.

AI Summary

Post-export amendment of shipping bill permitted only on contemporaneous documentary evidence; clerical errors may be corrected but incentive may be denied.
Post-export amendment of a shipping bill is permissible only on the basis of documentary evidence that existed at the time of export; clerical or arithmetical mistakes apparent on the face of the document may be corrected. Entitlement to MEIS requires correct tariff classification and matching description; an incorrect chapter heading or absence of required declaration can lead to disallowance of the incentive. Practical remedy is to seek amendment or correction with supporting contemporaneous documents and to review draft shipping bills before filing.