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The Hon’ble Madras High Court in K.I. International Ltd. v. the Commissioner of Customs (Appeal) [W.P. No. 16328 of 2020 dated June 23, 2021] set aside the order passed by the Revenue Department rejecting the claim of the assessee that disentitled the assessee from claiming the benefits under the Merchandise Export from India Scheme (“the MEIS Scheme”) and held that, the assessee will be entitled for such benefits and the shipping bills reveal a clear intention of the assessee to avail benefit under the MEIS Scheme and directs the Revenue Department to grant consequential benefits within 8 weeks.
Facts:
K.I. International Ltd. (“the Petitioner”) seeks a direction for amendments of its shipping bills for the period February 06, 2017 to January 02, 2018 on the basis of erroneous assumption that the shipping bills contains an inadvertent error while uploading shipping bills on the Electronic Data Interface of the Customs Department (“EDI”), that disentitled the Petitioner from claiming benefit under the MEIS Scheme. The intention of the Petitioner to claim for benefit under the MEIS Scheme is set out very clearly in the shipping bills itself. The Petitioner also submitted sample copy of the shipping bill for the reference with the writ petition. But the claim by the Petitioner was rejected vide order passed by the Commissioner of Customs (Appeals) (“the Respondent”) on the ground that the word 'No' was reflected in the documents and as such, the Petitioner was not entitled to the benefit..
This writ petition has been filed by the Petitioner seeking quashing of order rejecting benefit under the MEIS Scheme.
Issue:
Held:
The Hon’ble Madras High Court in W.P. No. 16328 of 2020 decided on June 23, 2021 held as under:
Relevant Provisions:
Section 149 of the Customs Act:
“149. Amendment of documents.—Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended: Provided that no amendment of a bill of entry or shipping bill or bill of export shall be so authorised 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 the goods were cleared, deposited or exported, as the case may be.”
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