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TMI Blog2022 (4) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... ipping Bill and that upon realizing the same, the petitioner addressed the communication to the 3rd respondent on 06.05.2020 informing the inadvertence error with a request to amend the Shipping Bill. The 3rd respondent also appears to have given a certificate on 07.06.2021 to the effect that the petitioner is entitled to ROSCTL scheme. Hence, the request of the petitioner may be considered favorably. Despite the same, the 2nd respondent has rejected the request of the petitioner by conveying the decision of the Committee on 09.07.2021, vide e-mail dated 20.07.2021. The decisions of this Court in M/S. K.I. INTERNATIONAL LIMITED VERSUS THE COMMISSIONER OF CUSTOMS (APPEAL-II) , THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .No.HQRPRCAPPLY00114193AM22 in the PRC Meeting No. 05/AM22 dated 09.07.2021, to quash the same as illegal and to grant the refund to the petitioner company under the ROSCTL scheme in respect of its Shipping Bill No.2523603 on 30.04.2020. 2.The petitioner had made export under Rebate of State and Central Taxes and Levies (herein after referred to as ROSCTL) and the Foreign Trade Policy issued under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992. While filing the Shipping Bill on the exports made by the petitioner, the petitioner had inadvertently put 'NO' instead of 'YES' while opting for ROSCTL scheme ie., by filling the scheme code as 19 instead of 60. 3.The impugned order is challenged on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays for dismissal of this writ petition. 7.I have considered the arguments advanced by the learned counsel for the petitioner and the learned counsel for the respondents. 8.The petitioner has exported a consignment of organic cotton and had filed a Shipping Bill No.2523603 on 30.04.2020. The export value of the consignment declared in the Shipping Bill was ₹ 1,02,88,745.99/-. The Shipping Bill was filed by the petitioner through the petitioner's custom house agent. However, inadvertently chose the option 'NO' (scheme code 19) instead of 'YES' (scheme code 06) while filing the ROSCTL claim of the petitioner in the said Shipping Bill. 9.It is the case of the petitioner that such an error never occurred durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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