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2022 (2) TMI 634 - HC - CustomsMEIS scheme - amendment in the shipping bills - rejection to grant the amendments of the shipping bills under Section 149 of the Customs Act, 1962 so as to enable the writ applicant to claim benefit under the Merchandise Exports from India Scheme - power of DGFT to carry out necessary amendments in the shipping bills - HELD THAT - The Principal Commissioner wants the shipping bills to be looked into by the DGFT. The writ applicant has been informed to approach its jurisdictional RA, DGFT for further necessary guidance in the matter - whether to permit the necessary amendments in the shipping bills would be within the purview of the Commissioner of Customs himself and not the DGFT. It is only if the Commissioner of Customs permits such amendments in the shipping bills, then the DGFT would come into picture. It is also not clear from the impugned communications as to why such amendments have been declined. No reason has been assigned. Both the communications dated 4th November 2020 and 4th December 2020 are set aside - matter remanded to the Principal Commissioner of Customs, Mundra, Commissionerate (Kutch) to look into the issue a fresh and take an appropriate decision whether the writ applicants are entitled to claim the necessary amendments in the shipping bills - appeal allowed by way of remand.
Issues:
Challenge to legality and validity of letters declining to grant amendments of shipping bills under Customs Act, 1962 for claiming benefits under MEIS scheme. Analysis: The writ applicant sought relief through a writ application challenging the legality and validity of letters dated 4th November 2020 and 4th December 2020, which declined to grant amendments of shipping bills under Section 149 of the Customs Act, 1962 to claim benefits under the Merchandise Exports from India Scheme (MEIS). The court decided to dispose of both writ applications analogously. The impugned communications dated 4th November 2020 and 4th December 2020 informed the writ applicant to approach the Directorate General of Foreign Trade (DGFT) for necessary guidance as the competent authority had not considered the sought amendments in view of specific public notices. The court noted that the decision to permit amendments in shipping bills falls within the purview of the Commissioner of Customs, and only after such permission, the DGFT would be involved. The communications lacked reasons for declining the amendments, leading the court to quash and set aside both letters. The court remitted the matter to the Principal Commissioner of Customs, Mundra, Commissionerate (Kutch) for a fresh review and decision on whether the writ applicants are entitled to claim necessary amendments in the shipping bills. The Principal Commissioner was directed to provide an opportunity of hearing to the writ applicants and consider relevant judgments on the matter. Considering the deadline of 28th February 2022, the Principal Commissioner was instructed to make a decision by 23rd February 2022, failing which the writ applicants could approach the court again if needed. In conclusion, the court disposed of both writ applications, emphasizing the need for a fresh review by the Principal Commissioner of Customs and providing a deadline for a reasoned decision to be made, ensuring the writ applicants' rights are duly considered and addressed.
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