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YASHWANT VARMA, DHARMESH SHARMA
Commissioner of Customs – Appellant
Versus
M. d. Overseas – Respondent
JUDGMENT
Dharmesh Sharma, J. - The instant Appeals have been preferred by the Commissioner of Customs, Air-Cargo Export, New Delhi [Appellant] under Section 130 of the Customs Act, 1962 [The Act] assailing the orders dated 24 February 2020 passed by Custom, Excise and Service Tax Appellate Tribunal [CESTAT], whereby it allowed the amendment of documents filed with the Commissioner of Customs at the time of export of Gold Jewellery and Gold Medallions, purportedly in exercise of powers under Section 149 of the Act. All these appeals raise common questions of law, so are being adjudicated through this common judgment.
2. The exposition of facts leading to the filing of the present appeals is that the respondents filed applications under Section 149 of the Act on 14 March 2017 seeking amendment in their shipping bills filed at the time of export of Gold jewellery and Gold medallions during the period 01 April 2014 to 31 March 2015. It was claimed by Respondents that they are seeking amendment as they had not entered the declaration for claim of Service Tax Rebate [STR] which was required to be made in electronic shipping bill as per paragraph 2 of the Notification No. 41/2012-Service Ta
The main legal point established in the judgment is that the amendment sought by the appellant in the shipping bills of entry was liable to be allowed since only a declaration was sought by the Appel....
Foreign Trade Policy - No time limit can be read into the said provision nor can it be introduced by way of a circular. It is well-settled that a subordinate legislation cannot travel beyond parent s....
Rebate of duty - Payment of Central Excise duty - Procedural requirement cannot defeat substantial right of party as in absence of shipping bill, insistence on shipment certificate was inevitable - T....
Procedural lapses in declaring intent on shipping bills do not negate eligibility for MEIS benefits when substantive conditions are satisfied.
The Customs authorities have the power and jurisdiction to make corrections of any clerical or arithmetical mistakes or errors arising in any decision or order due to any accidental slip or omission ....
The tribunal clarified the procedural requirements for admissibility of statements made under section 108 of the Customs Act, establishing that improper evidence leads to invalidation of confiscation....
The judgment established the need for strict compliance with exemption or concession provisions and highlighted the applicability of central excise duty on waste/scraps.
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