CESTAT Bangalore Allows Amendment of Shipping Bills

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Bench granted relief to Nedcommodities India Pvt. Ltd. by allowing the amendment of 11 shipping bills under Section 149 of the Customs Act, 1962. This decision supports exporters seeking to revise invoice values post-export when supported by valid documentation.

Case Background:

Nedcommodities India Pvt. Ltd. exported Monsooned Coffee under 11 shipping bills between October 2016 and March 2017.
Original invoices were raised per the contract; however, the contract value was later revised upward due to a price renegotiation clause.
The company filed an application under Section 149 of the Customs Act, 1962 seeking amendment of shipping bills to reflect the revised value.

Rejection by Customs Authorities:

The Deputy Commissioner (Export) and later the Commissioner (Appeals) rejected the amendment request.
Rejection grounds included:
- Alleged absence of proper documentary evidence.
- Transactions involved related parties.
- Reference to possible FEMA violations and undervaluation.

Observations by CESTAT Bangalore:

The Tribunal found:
- The Commissioner (Appeals) exceeded jurisdiction by introducing unrelated FEMA concerns.
- There was documentary evidence available at the time of export.
Held that Section 149 allows amendments when contemporaneous documents support the claim.
The department failed to provide an opportunity for a proper hearing.

Tribunal’s Decision:

Set aside the rejection orders of both lower authorities.
Directed the adjudicating authority to:
- Re-examine all relevant documents.
- Decide afresh on allowing the amendment of shipping bills as per law.

Significance:

Reinforces the right of exporters to amend shipping bills post-export when backed by valid evidence.
Clarifies the scope and discretionary power under Section 149.
A major step in promoting trade facilitation and procedural fairness.

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Source: CESTAT Bangalore

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