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TMI Blog2023 (1) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... rozen prepared food, vegetables, seafood, spices, curry powders etc., to the US, UK etc. The writ petitioner requested the Commissioner of Customs, Willingdon Island, Cochin/3rd respondent, Deputy Commissioner of Customs (Exports), Willingdon Island, Cochin/5th respondent, to issue a 'No Objection Letter' to the Joint Director General of Foreign Trade, Kakkanad, Cochin/4th respondent. The request was made through Exts. P7, P8 and P9 for reckoning three shipments exported by the writ petitioner for arriving at the satisfactory fulfilment of export obligations, for availing the incentives or benefits available under the applicable Schemes. In the case on hand, the parties are not at issue with the fine details of exports made by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of export obligation against the Advance Authorisation No: 1010059475 dated 11/05/2016. Thanking you, Yours faithfully For Parayil Food Products Pvt Ltd George Zacharia, Chief Financial Officer" 2.1 The request has been made under Section 149 of the Customs Act, 1962 (for short, the Act). The 5th respondent through Ext.P10 dated 07.07.2020, rejected the request and the letter reads thus: "Please refer to your letters dated 17.06.2020 on the above subject. It is informed that your request has been examined but it has been rejected by the competent authority in view of non-compliance of Clause 3(a) of the Circular No. 36/2010-Customs dated 23.09.2010." 2.2 It is relevant to refer to Circular No.36/2010 dated 23.09.2010 at the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted, for, it is an utter violation of statutory provision of Section 149 of the Customs Act. For the reasons assigned, the impugned order Ext.P10 dated 7.7.2020 is hereby quashed. The writ petition is allowed. Respondents are directed to issue no objection certification seeking amendment of the bill in accordance with law. Let this exercise be done within a period of one month from the date of receipt of a copy of this judgment." Hence the appeal. 3. The Learned Senior Standing Counsel for CBIC, Mr Sreelal Warrier, argues that firstly the judgment under appeal refers to unamended Section 149 of the Act. Under the amended provision, time is stipulated for requesting an amendment. In the case on hand, the reasoning of the judgment pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been presented in the in custom house to be amended in such form and manner, within such time, subject to such restrictions and conditions, as may be prescribed] 1-8-2019. Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. Section 2(32) "prescribed" means prescribed by regulations made under this Act. Section 2(35) "regulations" means the regulations made by the Board under any provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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