2026 (7) TMI 729

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....ot. 2. When the appeal came up for hearing, Learned AR submits that Respondent filed an application for amendment under Section 149 of the Customs Act, 1962 on 17.11.2021 vide impugned order dated 30.12.2021, allowed the amendment of shipping bills from scheme code 19 (Drawback) to 60 (ROSTCL) scheme by holding that 3-month time period prescribed under Para 3(a) of Circular No. 36/2010-Cus dated 23.09.2010 was inapplicable as the same was struck down by higher courts. The Department is in appeal against this order. Aggrieved by said order, Revenue filed the present appeal. 3. The Respondent herein is involved in manufacturing of export of knitted and woven apparel and claiming the benefit under the Merchandize Export from India Scheme....

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.... that this discretion had to be exercised on the basis of the documentary evidence existing at the time of export. Further CBIC has issued Circular No. 36/2010 dated 23.9.2010 regarding conversion of shipping bills. 5. Learned AR further submits that the exporter requested for conversion of 67 Shipping Bills vide letter dated 17.11.2021, pertaining for the period from 07.03.2019 to 31.01.2020. Such request was made after completion of 1 year 10 months to 2 years 7 months from the date of shipping bills and the request has not made within the stipulated period of 3(three) months from the date of export and therefore does not satisfy the condition specified at para 3(a) of the Board Circular 36/2010 dated 23.09.2010. For availing the benef....

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....eme was introduced with an objective to promote the export of goods from India by providing incentives in the range of 2-7% of the FOB value of exports for notified/specific products. By providing these incentives, MEIS Scheme aimed to make Indian goods competitive in the global markets by offsetting infrastructural inefficiencies and associated costs involved in exports from India. The emphasis was mainly on the products which have higher export intensity and an excellent capability to generate employment in the country and enhance the competitiveness of Indian goods in the global market. The MEIS Scheme provided incentive in the form of a Duty credit scrip or MEIS License which could be used in payment of import duties or could be sold in....