Amendment in Shipping bill after export

[Muthukumar Muthunarasimhan]

Dear Experts,

One of my client is eligible for RODTEP benefits as per the EXIM Policy , but while filing the shipping bill through ICEGATE the CHA inadvertently marked NO instead of Yes to claim the benefit. After several shipment were effected the mistake has been identified and rectified thereafter to claim the benefit.

1. My question is the past shipping bills which were marked as NO can be amended through ICEGATE by the Customs Authority? If it is possible under what Section and Rule shall I move to the Customs Authority of EDI Port?

2. The recent decisions taken by the Policy Relaxation Committee , if we amend or transmitted through ICEGATE by Customs Authority to DGFT Portal by electronic transmission only not in mannual manner,then they may consider the request for the benefit.

Please give your expert advice in this regard.

AI Summary

Client Seeks Amendment for RODTEP Benefits Error on Shipping Bills; Section 149 Customs Act Allows Flexibility A client eligible for RODTEP benefits mistakenly marked 'NO' instead of 'YES' on shipping bills filed through ICEGATE, missing out on benefits. The query seeks guidance on amending these past shipping bills. Responses suggest referring to CBIC Circular 36/2010-Customs, which allows amendments within three months of the Let Export Order. However, recent judgments permit amendments on a merit basis. Section 149 of the Customs Act allows amendments without a prescribed timeline, contradicting the three-month limit suggested by CBIC. Manual NOC from Customs may facilitate claims if electronic amendments are not possible, with case law references supporting the argument.