TaxTMI 
TaxTMI 
2022 (5) TMI 879
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.... and order. 2. We are of the view that the disposal of the Tax Appeal should govern the disposal of the writ application also and in such circumstances, we have decided to first look into the Tax Appeal itself. Draft amendment is allowed. The necessary incorporation shall be carried out at the earliest. 3. This Tax Appeal under Section 35G of the Central Excise Act, 1944 (for short "the Act, 1944") is at the instance of the Revenue and is directed against the order dated 10.01.2020 passed by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (for short "the CESTAT") in the Custom Appeal No.11125 of 2019 - SM. 4. The Revenue has proposed the following substantial questions of law for the considerat....
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....art of the Foreign Trade Policy and was applicable from 2015 to 2020. Under the said Scheme, certain rewards and incentives were being given to the exporters. Such incentives were given to the exporters at a specified rate which varied from product to product and from country to country. 7. During the period between October, 2015 and November, 2016, the assessee filed 13 shipping bills for the export of Benzene. The details are as under: Sr. No. Name of vessel Shipping Bill No. Date FOB Value (Rs.) 1 MT DL VIOLET 3390601 06.10.2015 18,26,28,609 2 MT SC SHANGHAI 3969887 05.11.2015 18,99,34,169 3 MT ORIENTAL JASMINE 4737231 16.12.2015 19,85,18,125 4 MT SYPRESS 5081561 ....
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....nces referred to above, the assessee approached the Customs Authorities on 09.08.2018 with a request / permission for manual amendment in the shipping bills. 11. The Additional Commissioner of Customs vide Order in original dated 6/9/2019, rejected the request of the Assessee for amendment in the shipping bills under section 149 of the Customs Act, holding that as per para 5 of the circular No. 14/2015 dated 20/4/2015 issued by the CBEC, New Delhi, which refers to the Foreign Policy Handbook of Procedures para 3:14, the declaration on shipping bills for intent of reward on goods was mandatory for all the shipping bills filed after 30/9/2015 and that in the case of the Assessee, all the shipping bills were filed after 30/9/2015 and no dec....
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....me inquiry. The assessee only intend to amend the shipping bills so as to mention their intention to avail the benefit of a particular scheme. The benefit of amendment under Section 149 of the Customs Act could not have been denied. 14. Aggrieved by the order of the Tribunal dated 10.01.2020, the Revenue has filed the present Tax Appeal. Simultaneously, the writ application being the Special Civil Application No.318 of 2022 has been filed by the Respondent assessee praying for directions to the Customs Department to implement the order of the Tribunal and permit to amend the concerned shipping bills and further declaring that the time limit of 31.12.2021 prescribed under the trade notice dated 02.11.2021 issued by the Directorate General....
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....he description of the goods or quantity of the goods. The argument on behalf of the Revenue is that once the goods are exported, it is very difficult thereafter to undertake proper verification or rather physical verification of the goods even for the purpose of amendment in the shipping bills. The argument is that almost after a period of 2 years from the date of export, the assesee has claimed amendment in the shipping bills. 18. We are of the view that the argument of the Revenue as regards the delay would not hold good in view of the decision of this very High Court in the case of M/s. Mahalaxmi Rubtech Ltd. Vs. Union of India, Special Civil Application No.21636 of 2019 decided on 02.03.2021, wherein this Court took the view that Sec....