2026-VIL-285-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Amendment of shipping bills under Section 149 of Customs Act - Appellant sought amendment of these 'free shipping bills' to 'scheme' shipping bills under Section 149 of the Customs Act. The applications were rejected by the Commissioner of Customs on the ground that the stipulation in the amending empowerment required supporting documentation existing at the time of exports, which was not available – HELD - The Section 149 of the Customs Act provides for amendment of export documents based on documentary evidence which was in existence at the time of export, as per the proviso to the section. In the present case, the ARE-1 documents certified by the Central Excise and Customs authorities were evidence that the exports were made under the DEPB scheme, even though the shipping bills did not indicate the same - The lack of mandatory examination of the goods exported against 'free shipping bills' by the Customs authorities should not hinder the claim for the benefit, as the appellant is a registered central excise assessee and the goods were cleared from the factory after due documentation - the Commissioner should have considered the peculiar circumstances of the policy changes during the relevant period and the retrospective effect accorded by the Government, instead of relying solely on the lack of scheme endorsement in the shipping bills - The impugned order is set aside and the competent authority is directed to effect the necessary amendment in the impugned shipping bills - the impugned order is set aside to allow the appeal
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