2018 (11) TMI 536 - HC - Customs

Amendment in shipping bills - export incentives - case of respondent is that there can be no amendment in the shipping bills, since the entire procedure is operated by the system - Held that - It is stated that the 3rd respondent is ready to issue No Objection Certificate to enable the petitioner to avail the benefits from the 4th respondent. In the above view of the matter, there will be a direction to the 3rd respondent to issue the necessary No Objection Certificate to the petitioner. The petitioner shall produce the said NOC before the 4th respondent and seek the benefits from the 4th respondent. The 4th respondent shall consider such claim and pass orders thereon expeditiously, at any rate within a period of three months from the date of receipt of a copy of this judgment - petition disposed off.

Summary

Issues:
1. Amendment of shipping bills filed by SEPR during April 2013 to Feb 2016.
2. Relaxation of policy provisions to permit the petitioner to file application for export incentives.

Analysis:

Issue 1: Amendment of Shipping Bills
The petitioner, a company amalgamated with SEPR Refractories India Ltd., sought benefits under the Foreign Trade Policy, 2015-20. The petitioner requested amendment of shipping bills to reflect the amalgamation, but the respondents expressed inability to permit the amendments. The 3rd respondent stated that changes in the shipping bills were not possible due to the electronic process in place post 'Let Export Order.' However, the 3rd respondent agreed to issue a 'No Objection Certificate' to enable the petitioner to avail benefits. The court directed the 3rd respondent to issue the NOC, and the petitioner was instructed to present it to the 4th respondent for consideration within three months.

Issue 2: Relaxation of Policy Provisions
The respondents contended that benefits under the Foreign Trade Policy could be claimed post amalgamation of the companies. The 4th respondent, responsible for relaxing policy provisions, needed to consider the NOC issued by the 3rd respondent to serve the petitioner's purpose. The court ordered the 4th respondent to expeditiously consider the petitioner's claim upon submission of the NOC within three months from the date of the judgment.

In conclusion, the court granted the writ petition, directing the 3rd respondent to issue the necessary NOC for the petitioner to avail benefits and instructed the 4th respondent to consider the claim promptly.