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TMI Blog2022 (2) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - R/Special Civil Application No. 15720 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of respondent No.3 the Deputy Commissioner of Customs (Export), Mundra (Annexure-H). C) Such other and further order or orders as may be deemed just and proper in the facts and circumstances of the present case may kindly be granted. 4 The writ applicant seeks to challenge the legality and validity of the letters dated 4th November 2020 and 4th December 2020 respectively declining 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 [ MEIS for short]. 5 We need not delve much into the facts giving rise to this litigation as we intend to dispose of both the writ applications with appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MEIS Scheme : N MEIS Scheme : Y 4 1496175 dated 18.02.2020 MEIS Scheme : N MEIS Scheme : Y 5 1496203 dated 18.02.2020 MEIS Scheme : N MEIS Scheme : Y In this connection, it is to inform you that the competent authority has not considered the sought amendment in view of public Notice Nos.40/2015 dated 09.10.2015, 47/2015-20 dated 08.12.2015 and 09/2015-20 dated 16.05.2016 issued by the DGFT and accordingly, the said shipping bills are required to be transmitted to DGFT. You are therefore, advised to approach your jurisdictional RA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at competent authority has not considered the sought amendment in view of public Notice Nos.40/2015 dated 09.10.2015, 47/2015-20 dated 08.12.2015 and 09/2015-20 dated 16.05.2016 issued by the DGFT and accordingly, the said shipping bills are required to be transmitted to DGFT. You are therefore, advised to approach your jurisdictional RA, DGFT for further necessary guidance in the matter. This issues with the approval of the Deputy Commissioner, Your Sincerely, sd/- Superintendent of Customs (Export) Customs House, Mundra. 9 Mr. Tandon, the learned counsel appearing for the writ applicant invited the attention of this Court to few orders passed by a Coordinate Bench in the case of Oriental Carbon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 14 In such circumstances referred to above, we quash and set aside both the communications dated 4th November 2020 and 4th December 2020 and remit the matter 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. For this purpose, the Principal Commissioner of Customs shall also give an opportunity of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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