RoDTEP benefit not claimed in Shipping Bill

[POOJA AGARWAL]

Dear Sir

One of my client's CHA forgot to claim RoDTEP exemption on Shipping Bill. The Goods have been exported in March 2024. Is it possible to request for amendment of Shipping Bill, after export of goods. If yes, please guide about the process

AI Summary

Amendment Possible for RoDTEP Claim Error on Shipping Bill Under Section 149 of Customs Act 1962 A client's customs house agent failed to claim the RoDTEP exemption on a shipping bill for goods exported in March 2024. The query seeks guidance on amending the shipping bill post-export. Responses indicate that an amendment is possible under Section 149 of the Customs Act, 1962, but it may require litigation as the department often denies such amendments. Case laws suggest that procedural errors should not prevent exporters from receiving benefits. It is emphasized that as of January 2021, exporters must declare their intent to claim RoDTEP in the shipping bill, or they risk losing the benefit.