M/s Terra Films Pvt Ltd Vs CC (Dated: April 6, 2011)
Customs - Conversion of shipping bills from one scheme to another - exporter could not claim amendment in routine and as a matter of right. The discretion is vested in the Proper Officer to permit amendment: From the plain reading of Section 149, it may be seen that exporter could not claim amendment in routine and as a matter of right. The discretion is vested in the Proper Officer to permit amendment in any document after the same has been presented in the Customs house. Though this discretion was to be exercised judiciously, but it was qualified with the proviso that the amendment could be allowed only if it was based on the documentary evidence in existence at the time the goods were exported. The Commissioner in the remand case has rightly observed that the present case in fact relates to the request for conversion of shipping bills from one export promotion scheme into another and was not merely of an amendment in the shipping bill. The request was made for conversion from one scheme to another after the lapse of long period of more than one year. It was a case of request for 'conversion' and not of 'amendment' inasmuch by converting from one scheme to another, it was not only addition of word 'cum' duty drawback, but change of entire status and character of the documents. Even if it was to be taken as a case of amendment, the proper officer may not be in possession of the documents sought to be amended after lapse of such a long period, particularly when the goods already stood exported.
No question of Law: perversity or illegality in the discretion exercised by the Commissioner in rejecting the request of the exporter of conversion/amendment from one scheme to the other after a lapse of more than one year. There is no reason to interfere in the findings of the fact arrived at by the CESTAT. Since, there is no question of law involved, the appeal is dismissed. : DELHI HIGH COURT;
M/s Anand Auto Craft Centre Vs The Regional Manager Engineering Export Promotion Council (Dated: January 7, 2011)
Customs - Claim of benefit under International Price Reimbursement scheme for export of automotive components - Claims rejected for non-submission of documents as requested by EEPC - Plea that rejection of claim was violative of High Court's earlier directive not sustainable since EEPC was directed to resolve claims in accordance with law - Requisition of additional documents by EEPC to verify claims not arbitrary or unreasonable since complete documentation to substantiate claims were not filed by exporters : DELHI HIGH COURT;