Case Note & Summary
The petitioner, Pinnacle Life Science Pvt. Ltd., is engaged in the manufacture and supply of medicaments and holds an Importer-Exporter Code. It sought relief in the form of a direction to Respondent Nos. 3 and 4 (Commissioner of Customs and Deputy/Assistant Commissioner of Customs) to permit amendment of six shipping bills for inserting Advance Authorization details, which were not mentioned on the GST Invoices and Commercial Invoices due to a clerical error. Consequently, the details of Advance Authorization were not reflected in the shipping bills. The petitioner also sought conversion of the shipping bills from the Drawback Scheme to the Advance Authorization Scheme. Without such amendment and conversion, the petitioner could not claim adjustment of expenses made under the shipping bills towards export obligation under the Advance Authorization and could not receive Export Obligation Discharge Certificate (EODC) under the said scheme in respect of Advance Authorizations dated 22nd February 2019, 20th June 2019, and 25th September 2019. The petitioner's request to Respondent No.3 for leave to amend the shipping bills was rejected. The court considered the issue of whether amendment of shipping bills is permissible under Section 149 of the Customs Act, 1962, after export of goods. The court noted that the error was clerical and that no revenue loss would be caused. The court held that the amendment is permissible and directed the respondents to allow the amendment and conversion within four weeks from the date of the order. The petition was disposed of accordingly.
Headnote
A) Customs Law - Amendment of Shipping Bills - Section 149 Customs Act, 1962 - Clerical Error - Petitioner sought to amend six shipping bills to insert Advance Authorization details and convert from Drawback Scheme to Advance Authorization Scheme due to clerical omission in invoices - Court held that amendment is permissible under Section 149 as it is a clerical error and no revenue loss is caused - Directed respondents to allow amendment and conversion within four weeks (Paras 1-6).
Issue of Consideration
Whether the petitioner can be permitted to amend shipping bills to insert Advance Authorization details and convert them from Drawback Scheme to Advance Authorization Scheme after the goods have been exported, due to a clerical error.
Final Decision
The petition is disposed of with a direction to Respondent Nos. 3 and 4 to permit the petitioner to amend the six shipping bills by inserting the Advance Authorization details and to convert the shipping bills from Drawback Scheme to Advance Authorization Scheme within four weeks from the date of the order.
Law Points
- Amendment of shipping bills
- Advance Authorization Scheme
- Drawback Scheme
- clerical error
- export obligation discharge
- Foreign Trade Policy
- Customs Act
- 1962
