2026-VIL-1547-CESTAT-HYD-CU
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CUSTOMS CESTAT Cases

Customs – Amendment of shipping bills under Section 149 of Customs Act, 1962 – Maintainability of departmental appeal in view of monetary limit prescribed under Section 131BA – Respondent manufacturer and exporter of Barium Carbonate exported goods during F.Y. 2017-18 to 2019-20 under 59 shipping bills with MEIS reward column marked as "NO" and subsequently sought amendment by changing declaration to "YES" to pursue Merchandise Export from India Scheme benefit. Request was initially rejected. Matter went to High Court which remanded for reconsideration. Deputy Commissioner again rejected request. Commissioner (Appeals) allowed appeal on ground that Section 149 as applicable during relevant period prescribed no limitation for seeking amendment and omission appeared inadvertent. Revenue appealed before CESTAT. Preliminary objection raised regarding maintainability citing Board instruction dated 02.11.2023 prescribing monetary limit of Rs. 50,00,000/- for filing departmental appeals under Section 131BA of Customs Act - Whether the appeal is maintainable and whether respondent could seek post-export amendment of shipping bills under Section 149 for enabling claim of MEIS benefit – HELD – On preliminary issue of maintainability, no Customs duty, interest, fine or penalty is involved in dispute. If Customs duty is taken as basis for amount in dispute, it is Nil. If monetary value of MEIS benefit is taken as basis, it is only Rs. 47,19,103/- which falls below prescribed threshold of Rs. 50,00,000/-. Board under Section 131BA can prescribe monetary limits for departmental appeals and statutory scheme requires tribunal to have regard to circumstances whether appeal should be filed. Present appeal falls below threshold from both angles and Revenue has not demonstrated that case falls within specified exceptional categories warranting appeal irrespective of monetary limit. Object of monetary limits is to reduce Government litigation and concentrate Departmental resources on disputes involving prescribed Revenue effect. Section 131BA cannot be rendered otiose by continuing appeal below threshold without exceptional circumstances. Respondent's contention on maintainability deserves acceptance. On merits, Section 149 empowers proper officer to authorize amendment of documents even after export where supported by contemporaneous documentary evidence. When Section 149 was applicable during relevant period, it prescribed no limitation period for amendment. Subsequently introduced time limitation cannot be retrospectively applied to exports completed before such introduction. What matters is existence of documentary evidence supporting amendment and whether proposed amendment can be verified from documents existing at time of export. Repeated "NO" declarations in 59 bills over 3 years is relevant but cannot alone conclude issue - proper inquiry must examine whether amendment is supported by documentary material existing contemporaneously. Amendment of shipping bills merely enables respondent to place corrected bills before competent authority administering scheme - whether respondent ultimately satisfies all requirements and is entitled to benefit is separate matter for competent authority free to examine admissibility under Foreign Trade Policy and scheme conditions uninfluenced by mere fact that amendment was permitted. Permitting amendment does not automatically result in loss of Revenue. Fact that request made after considerable delay is relevant while exercising discretion but delay by itself cannot operate as absolute jurisdiction bar where statute as applicable fixed no outer limitation – Respondent is entitled to seek amendment of 59 shipping bills under Section 149 by changing MEIS declaration - Commissioner (Appeals) order is sustainable - Appeal filed by Revenue is dismissed both on ground of applicable monetary limit and even otherwise on merits
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