2025-VIL-2000-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Export of motor cars, Amendment of Shipping Bills after completion of export – Appellant is engaged in the export of motor cars through Chennai/Ennore Port. In order to claim refund of service tax under Notification No. 52/2011-ST dated 30.12.2011, the appellant was required to make a declaration in the shipping bill of export. However, the appellant failed to make the declaration for certain exports - Appellant sought amendment of Shipping bills to declare their intention to claim the refund under the said notification – Rejection of amendment of shipping bills on the ground that the declaration was not made at the time of filing the shipping bills and that the request for amendment cannot be considered after completion of export - Whether the customs authorities were justified in rejecting the appellant's request to amend the shipping bills to enable them to claim the refund of service tax under Notification No. 52/2011-ST – HELD - The exporter cannot be denied the benefit due to an inadvertent mistake in the shipping bills - The provisions of Section 149 of the Customs Act, 1962 provide for amendment of documents after they have been presented in the Customs house, if there is documentary evidence which was in existence at the time of clearance of the goods. In the present case, the appellant argued that Notification No. 52/2011-ST was in existence at the time of filing the shipping bills, and the Customs authorities did not detail any reasons for not allowing the amendment of the shipping bills in terms of the provisions of Section 149 - The policy of the Government is to not export taxes and to promote exports. The Customs authorities should have allowed the amendment of the shipping bills to enable the appellant to claim the refund of service tax under the notification – The impugned order is set aside and the appeal is allowed
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