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TMI Blog2020 (3) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... DRAS HIGH COURT ] where it was held that Respondents are directed to permit the writ petitioner to make necessary amendments. In the case on hand also, it is the case of the petitioner that only due to inadvertence, 'Yes' was not mentioned in the online platform while filing the shipping bills and the only reason for rejection of the petitioner's application is that no cogent reasons have been given by him for not mentioning 'Yes', while filing the shipping bills in the online platform - In view of the identical facts, this Court is of the considered view that the decision in Global Calcium are squarely applicable to the facts of the instant case also. However, since the details of the shipping bills filed by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods exported by the petitioner are eligible for benefit under Merchandise Exports from India Scheme which has been notified under the Foreign Trade Policy. It is their case that at the time of filing of their 44 shipping bills covered by the files (i) 04/21/090/00733/AM16, (ii) 04/21/090/00747/AM16 and (iii) 04/21/090/80074/AM17, the petitioner had inadvertently omitted to select 'Yes' in the online platform and omitted to mention/declare in the shipping bills that they intend to claim benefit under the Merchandise Exports from India Scheme. According to the petitioner, they filed an application dated 20.03.2017 before the sixth respondent seeking to amend the 44 shipping bills filed by the petitioner so as to claim incentive und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I. system, the corrections cannot be done and hence, the petitioner cannot suffer for an inadvertent mistake committed by him. 6. The decisions referred to by the learned counsel for the petitioner are as follows: (a) an order of the learned Single Judge in the Madurai Bench of this Court in the case of Pasha International vs. Commissioner of Customs, Tuticorin reported in 2019 (365) E.L.T. 669 (MAD) (b) an order of the learned Single Judge of this Court in the case of Global Calcium Private Limited vs. The Assistant Commissioner of Customs (EDC) reported in 2019 (6) TMI 811 . 7. In the case on hand also, it is the case of the petitioner that only due to inadvertence, 'Yes' was not mentioned in the online platform while filing the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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