2015 (7) TMI 815

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....ent of VKGUY under Chapter 3 of FTP on free shipping bills as per Para 3.23.8 of HBP-2008 and Para 3.11.8 of the HBP-2009; Circular No. 26/2009-Cus., dated 30-9-2009 states that intention to avail the benefit of reward scheme is required to be declared at the time of export, due to non-declaring the said intention the goods were not examined in terms of Circular 1/2009-Cus., dated 13-1-2009 wherein examination norms in respect of export goods under reward scheme was provided, according to which the exporter shall state the intention to claim benefits under chapter 3 of FTP by declaring on the free shipping bills, their intention to claim the benefits as admissible under chapter 3 of FTP. In the said circular examination norms is also prescribed and in the present case being the value of the case less than 20 lakhs, hence appropriate norms of 2%; had the exporter declared the intention of scheme of VKGUY, the goods would have undergone 2% examination. The request for amendment cannot be allowed as per instruction contained in both the Circular 36/2010, dated 23-9-2010 and Circular No. 4/2004, dated 26-1-2004; requested amendment would tantamount to conversion of subject Free Shippin....

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....de subsequently is covered by the provision of Section 149 of Customs Act, 1962. He submits that even prior to introduction of provision for declaration for VKGUY scheme on free shipping bill, the benefit of VKGUY scheme have been allowed without such declaration on shipping bill, this clearly shows that no additional information or documentary evidence is required for claiming VKGUY scheme. He submits that in the both situations, whether the declaration under VKGUY scheme is required to be made or otherwise, only one shipping bill i.e. free shipping bill is required to be filed. Accordingly, the subsequent mention of the VKGUY scheme is only an amendment on the existing shipping bill. The appellant as directed during hearing, submitted a written submission on 18-11-2014 along with export shipping bills of earlier period on which no endorsement of VKGUY appeared and VKGUY licences were issued. 3. On the other hand, Shri D.D. Joshi, Asst. Commissioner (AR) reiterates the impugned order and submits that declaration of intention of the appellant for claiming VKGUY scheme on the shipping bill is mandatory requirement and seeking amendment in the shipping bill is not covered under....

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....dence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. From the reading of the Section 149 of Customs Act, 1962, it can be seen that the amendment of shipping bill is permitted in case such amendment is on the basis of documentary evidence which is in existence at the time of export of the goods. In the present case, there is no dispute about nature of the goods, the value of the goods and other information, as it was appearing in the documents such as ARE-1, shipping bill and other related documents. On the basis of such documents the goods have been allowed to be exported. The appellant is seeking the amendment on the basis of the very same documents which were produced before the Customs Authority at the time of export. It is also to be noted that in respect of very same goods in the earlier occasion the appellant was allowed VKGUY benefits therefore the amendment merely of declaration of intent to claim the benefit of VKGUY is not contrary to any of the documents and information contained therein, which was existed at the time of the export of the goods. Needless to say that at the time of export itself the amendment and cla....

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....No. 36 /2010-Cus., dated 23-9-2010 C.B.E. & C. it is clarified as under. 2. It has been represented to the Board that the norms for allowing conversion of shipping bills may be relaxed and the Commissioners should be allowed to consider requests for conversion of shipping bills from free to export promotion scheme and from one export promotion scheme to another on a case to case basis depending on the merits of the case. It has also come to notice of the Board the Tribunals in a series of judgments have held that amendment to shipping bill after export of goods is governed by the proviso to Section 149 of the Customs Act, 1962 and if the requirements of the said proviso are satisfied, conversion of shipping bill should be allowed. The conversion of the shipping bill from one scheme to another cannot be linked with denial of benefit of one scheme by DGFT/MoC&I or Customs due to some dispute as no such condition for amendment of shipping bill has been provided in Section 149 of Customs Act, 1962. From the clarification, it is clear that amendment of shipping bill is permissible. The case of the appellant does not fall under the ambit of exclusion provided under the said clarif....