2023 (9) TMI 530

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....uyers. The appellant has claimedthat it is eligible for the benefit provided under the Merchandise Export from India Scheme (MEIS) on the exportation of goods as per the provisions under the Foreign Trade Policy 2015-2020. In context with such policy, the Directorate General of Foreign Trade (DGFT) has clarified that w.e.f. 01.06.2015, the declaration of intent for reward on goods is required to be made by the exporter in the shipping bill filed in the EDI system. At the time of filing the shipping bills in dispute, the appellant had declared its intention to claim the MEIS reward, which is reflected under the head "A-STATUS" sub-head "5. MEIS-Y". However, due to inadvertence, while filing the details of the goods exported, the appellant ha....

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....ost Export Conversion in relation to Instrument Based Scheme) Regulations, 2022 by issue of Notification No. 11/2022-Cus (N.T.) dated 22.02.2022 and brought this in force on 22.02.2022. Sub-regulation (3) ibid, provide for the manner and time limit for applying Import Export conversion of shipping bill. Accordingly, an application for conversion shall be filed in writing within one year from the date of order for clearance of goods for export under Section 51(1) or Section 69 ibid or such extended time, as provided therein. 4. In the present case, we find that the application for amendment to shipping bills was submitted to Customs Commissionerate on 04.02.2022, prior to the introduction of these regulations. Thus, we find that there was....

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....ent of a bill of entry or shipping bill or bill of export shall be so authorized 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 of the goods were cleared, deposited or exported, as the case may be." 4.1 From the above Section, it is clear that no time limit is prescribed. We find that the request of the appellant for conversion was rejected on the sole ground of limitation as prescribed under Board Circular No. 36/2010-Cus. We find that since the time limit has not been prescribed under the Act, the same cannot be fixed by way of the circular. Therefore, i....