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Corporate News *  Missing seized records must be considered while testing ITC claim; duplicate GST demands ordered corrected: Delhi High Court. *  GST appeal can’t be rejected without addressing taxpayer’s grounds: Allahabad High Court. *  Surplus IGST credit can offset CGST, SGST shortfall: GSTAT. *  GST refund can’t be denied when cancelled airfares are returned with tax: GSTAT. *  3 Hearing notices issued within 2 minutes: Gujarat High Court flags portal flaw, seeks report. *  GSTR-9, GSTR-9C filing for FY 2025-26 enabled; pending GSTR-1 and GSTR-3B must be filed first. *  Dupattas are exempt fabrics, can’t be taxed as fibres at 4%: Madras High Court. *  Full transitional credit allowed on capital goods received after GST rollout: GSTAT denies Rs. 6.99 lakh export duty credit. *  GST return mismatch alone can’t justify fraud proceedings: GSTAT orders fresh adjudication under section 73. *  Supplier found non-existent later can’t alone justify input tax credit denial: GSTAT. *  GST interest stops once tax reaches government account, can’t run until return filing: GSTAT. *  Cancelled flat booking- GST refund can’t be denied without excluding COVID period from limitation: GSTAT. *  India notifies rules of origin for India–New Zealand FTA. *  Incomplete E-bike kits classifiable as complete vehicles, but not eligible for CKD duty concession: CESTAT. *  Same GST rate on main input and output can’t by itself bar inverted duty refund: GSTAT. *  Unjust enrichment doesn’t apply to customs refunds from assessments finalised before July 13, 2006: Gujarat High Court. *  CENVAT credit can’t be denied solely because plant And machinery are embedded in earth: Karnataka High Court. *  DFIA exports ineligible for RoDTEP benefits; customs directs repayment with applicable interest. *  Second E-Way bill alone doesn’t prove another supply: GSTAT. *  Bail denied in Rs. 1.19 crore fake GST refund case over risk of accused absconding again: Punjab and Haryana High Court. *  GST registration can be restored after revocation deadline if outstanding dues are paid: Gauhati High Court. *  Multiple GST proceedings over same suppliers: Calcutta High Court directs dept. to share findings for adjudication. *  E-Governance portal services not OIDAR, fixed deposit interest not taxable: CESTAT. *  Rs. 500 Stamp duty required on authority letters for CAs, CMA and GST practitioners in Pune GST division.  *  Rs. 1.10 crore GST refund must be paid in cash after business closure: Allahabad High Court. *  Godown rent attracts 18% GST even when used exclusively for exempt agricultural warehousing: AAR. *  GST portal launches "Multi-State Registration" facility: one master TRN for registration applications across multiple States/UTs. *  RoDTEP scheme extended till 31st December, 2026.  *  Mere disagreement with order can’t override Rs. 20 lakh appeal limit: GSTAT. *  Customs interest can’t be backdated before confiscation liability is determined; nearly 8 year period excluded: Delhi High Court.
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PJ/CASE LAW/2015-16/2764

Whether conversion of shipping bill to another incentive scheme permissible after export of goods?

Case:-  COMMISSIONER OF CUSTOMS VERSUS ONASSIS AUTO PRODUCTS PVT. LTD.
 
Citation:- 2015(315) E.L.T. 616(Tri.- Del.)

Brief Facts:- The  Commissioner misconstrued the provision of section 149 of the Act as well as the Board circular No. 4/2004- Cus. Dated 16-1-2004 and entertained undue request of the exporter under a misplaced sympathy. When the goods left India under certain declaration in shipping bill mentioning an incentive scheme and such declaration met scrutiny of customs from that angle at the time of clearance, no belated switch over to a different scheme is permitted by law.

Appellant’s contention:-Revenue submits that there is no law to allow conversion of shipping bills from one promotion incentive scheme to another after goods are exported . ld. Commissioner (Appeals) has not at all looked into the guideline issued by Board Circular No. 4/2004-cus., dated 16-1-2004 and provision of Section 149 of Customs Act is exercisable while the goods are in the custody of the Customs since amendment to the bill of entry or shipping bills after clearance of goods is prohibited in terms of provision to that section.

Respondent’s Contention:-Declaration of appropriate incentive scheme by exporter in the shipping bills at the initial stage of presentation is necessity of law to meet scrutiny of Customs before export. A belated claim of different incentive scheme against export done cripples the applicant to seek such change. Appellant has entrained to another incentive scheme by conversion of shipping bills accordingly provision to section 149 of Customs Act. Therefore provision to section 149 of the Act has mandate not to entertain any amendment to the scheme after export.

Reasoning of Judgment:-  Tribunal held that as per Board’s Circular No. 4/2004-Customs, dated 16-1-2004 and according in the present case, belated request for conversion of incentive scheme is not entertainable in law.
 
Decision:-  Appeal allowed.

Comment:-The analogy of this case is that importer cannot opt for conversion of shipping bill from one incentive scheme to another incentive scheme after clearance of goods for export because there is restriction for the same in Board’s Circular 4/2004 Customs dated 16-1-2004.           
 
Prepared by: Bharat Singh
 

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