Page 145 - ELT_1st July 2020_Vol 373_Part 1

2020 ] GOKUL OVERSEAS v. UNION OF INDIA 55

21.4 It was, accordingly, urged that the mandate of the Circular dated
23-9-2010 for making application for conversion of shipping bills within a period
of three months from the date of the Let Export Order cannot be waived and that
the applications filed beyond the period of limitation have rightly been rejected
by the respondent authorities. It was, accordingly, urged that the petition, being
devoid of merits, deserves to be dismissed.
22. Mr. Nirzar Desai, Learned Senior Standing Counsel for respondents
Nos. 1, 4 and 6 submitted that the Customs Department is concerned with the
amendment under Section 149 of the Customs Act, 1962 . It was submitted that
the Circular dated 23-9-2010 provides that for the purpose of making amend-
ment, the application should be made within a period of three months from the
date of the Let Export Order. Referring to Section 149 of the Act, it was submitted
that the same permits the proper officer, in his discretion, to authorise any doc-
ument, after it has been presented in the customs house to be amended. It was
submitted that for conversion of shipping bills from free shipping bills to one
under the export promotion scheme, the provisions of the Circular dated 23-9-
2010 have to be satisfied, namely that the application has to be made within three
months from the date of the Let Export Order. The Customs Department is
bound by the said circular and more particularly, condition No. 3(a) thereof,
which specifies a particular time limit for entertaining an application thereof.
22.1 It was submitted that the Customs Department has no discretion
to extend the time limit, and hence, the said authorities were justified in not ac-
cepting the application made by the petitioner, which was filed beyond the time
limit prescribed by the circular.
23. Chapter 3 of the Foreign Trade Policy, 2015-20 has introduced the
Merchandise Exports From India Scheme. The procedure for claiming benefit
under the said scheme has been provided under the Handbook of Procedures to
Foreign Trade Policy, 2015-20. Para 3.14 thereof provides for the procedure for
‘Declaration of Intent’ on EDI and Non-EDI shipping bills for claiming benefits
under the MEIS, including export of goods through courier or foreign post offic-
es using e-Commerce. Sub-clause (i) of clause (a) thereof provides the procedure
for ‘declaration of intent’ in case of EDI shipping bills; and sub-clause (ii) of
clause (b) thereof provides the procedure for ‘declaration of intent’ on any EDI
shipping bills. Para 3.14 of the Handbook of Procedures, reads as under :
“3.14 Procedure for Declaration of Intent on EDI and Non-EDI shipping
bills for claiming rewards under MEIS including export of goods through
courier or foreign post offices using e-Commerce :
(a) (i) EDI Shipping Bills : Marking/ticking of “Y” (for Yes) in “Re-
ward” column of shipping bills against each item, which is man-
datory, would be sufficient to declare intent to claim rewards
under the scheme. In case the exporter does not intend to claim
the benefit of reward under Chapter 3 of FTP exporter shall tick
“N’ (for No). Such marking/ticking shall be required even for
export shipments under any of the schemes of Chapter 4 (includ-
ing drawback), Chapter 5 or Chapter 6 of FTP.
(ii) Non-EDI Shipping Bills : In the case of non-EDI Shipping Bills,
Export shipments would need the following declaration on the
Shipping Bills in order to be eligible for claiming rewards under
MEIS : “We intend to claim rewards under Merchandise Exports

EXCISE LAW TIMES  1st July 2020  145