Question22:
Whether amendment under section 149 of C.A 62 is permitted in the following case:
At the time of shipment, the price of the goods went down & accordingly tyhe exporter made a fresh contract on 18.11.2016. The late export order was given on 07.11.2016. but the Bill of Lading was was issued on 18.11.2016. & the vessel left the Indian port on 23.11.2016.
The exporter wants to amend the Shipping Bill mentioning the contract dated 18.11.2016. as they have paid extra duty on the basis of earlier contract. Please state whether the amendment is permissible or not.

Answer:
The provisions of Section 149 of Customs Act, 1962 are reproduces below;
SECTION 149. Amendment of documents. - Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the Custom House to be amended:
Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.
According to the proviso to Section 149 of the Act, no amendment can be allowed after the goods are exported except on the basis of documentary evidence which was in existence at the time goods were exported. In your case goods were exported on 23.11.2017 as vessel left Indian Port on the said date and on this date documentary evidence showing reduction in price of exported goods .was available, accordingly, we are of the view that amendment can be allowed by the authority as per his discretion. (Reply Dt. 22/12/2017)