Scheme Conversion Relief

In Sigma Exports v. Commissioner of Customs, the CESTAT Mumbai dealt with denial of amendment of shipping bills to enable conversion from Drawback (Code 19) to Drawback + RoSCTL (Code 60). 

The exporter had mistakenly declared an incorrect scheme code while filing shipping bills and later sought correction to claim RoSCTL benefits.

The Tribunal held that Section 149 permits amendment based on existing documentary evidence and that procedural lapses such as incorrect scheme code declaration cannot defeat substantive entitlements. 

It rejected the department’s reliance on circulars and examination norms, emphasizing that statutory rights override administrative instructions. The appeal was allowed and the impugned order set aside.