2020 (5) TMI 474 - HC - Customs

Permission to amend the shipping bill - HELD THAT - Respondent No.2 states that though the power exist to correct a shipping bill under Section 149 of the Customs Act, a proper application needs to be made by the Petitioner, to be considered as per law. The learned Counsel for the Petitioner states that an application will be made within a period of one week from today - If such application is made within a period of one week from today, the learned Counsel for Respondent No.2 on instructions states that it would be decided as per law within a period of four weeks. Statement is accepted. Petition disposed off.

Summary

Issues:
1. Amendment of Shipping Bill sought by Petitioner.
2. Application process under Section 149 of the Customs Act.
3. Timelines for decision-making on the application.

Analysis:
1. The Petitioner sought a direction to permit the amendment of the Shipping Bill, intending to make a representation to other Respondents based on the modified entry. The Court issued notice to Respondent No.2, the Deputy Commissioner of Customs, for the requested relief. The Petitioner was allowed to serve a private notice and file an affidavit of service before the returnable date, ensuring proper communication of the proceedings.

2. The Counsel for Respondent No.2 acknowledged the authority to correct a shipping bill under Section 149 of the Customs Act but emphasized the necessity of a formal application by the Petitioner for such amendments. The Petitioner committed to submitting the required application within a week, prompting Respondent No.2 to assure a decision within four weeks as per legal requirements. This exchange highlighted the procedural aspect of seeking corrections under the Customs Act and the importance of following due process for such modifications.

3. The Court, upon considering the submissions and commitments made by both parties, disposed of the Writ Petition based on the agreed terms. The resolution emphasized adherence to the specified timeline for processing the application and decision-making, ensuring a swift and lawful conclusion to the matter at hand. This judgment underscored the significance of procedural compliance and timely actions in matters related to customs regulations and administrative decisions.