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2020 (9) TMI 751

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..... y, Section 149 of Customs Act provides for effecting corrections. Now, there has been a shift from the manual system to EDI System. In the EDI System, approval is also automated. Since the petitioner had opted only for 'Yes', as far as the first line item is concerned and did not opt for the remaining items, by system default, for the remaining items the system opted 'No' automatically. As already pointed out, this was a sheer inadvertent mistake committed by the writ petitioner's representative. The petitioner had actually intended to claim the benefit under the aforesaid Scheme. The petitioner deserves to be given one more opportunity to set right things. After the shipping bills were filed, they are transferred to NSD .....

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..... of entering 'Y' for each line item, selected 'Y' only for the first line item and did not make any selection for remaining items. As a result, the system on its own automatically entered it as 'No' for all the remaining items. The petitioner discovered this error only a little later. Therefore, they submitted an application dated 10.08.2019 to the Policy Relaxation Committee of Director General of Foreign Trade. The Committee held its meeting on 19.11.2019 and 03.12.2019 and by the impugned communication rejected the petitioner's request. This is under challenge in this Writ Petition. 3. The respondents have filed a detailed counter affidavit. The contention of the learned Standing Counsel appearing for the r .....

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..... ng corrections. Now, there has been a shift from the manual system to EDI System. In the EDI System, approval is also automated. Since the petitioner had opted only for 'Yes', as far as the first line item is concerned and did not opt for the remaining items, by system default, for the remaining items the system opted 'No' automatically. As already pointed out, this was a sheer inadvertent mistake committed by the writ petitioner's representative. The petitioner had actually intended to claim the benefit under the aforesaid Scheme. The petitioner deserves to be given one more opportunity to set right things. After the shipping bills were filed, they are transferred to NSDL (National Securities Depository Limited), which .....

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