9911796707
TMI Blog2024 (8) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... for the following reliefs. (A) Your Lordships may be pleased to direct Respondents to allow the RoSCTL Scheme benefits in a time bound manner to the Petitioner in relation to the exports made under Shipping Bill No. 6448377 dated 02.12.2021 and Shipping Bill No.6791033 dated 16.12.2021 on the basis of Amendment Certificate issued by the Respondent No. 2 dated 09.09.2022 at Annexure-"D" and pass any other consequential orders as it may deem fit; (B) Alternatively, issue a writ of mandamus or any other appropriate writ, order or direction, directing Respondents to amend Shipping Bill No. 6448377 dated 02.12.2021 and Shipping Bill No.6791033 dated 16.12.2021 on EDI System, online or otherwise, in accordance with the Amendment Certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he export incentive under RoSCTL Scheme. Thus, the petitioner is entitled to rebate of Rs.13,69,000/- as per the Scheme. 2.6 The petitioner approached the respondent authority on several occasions for the purpose of grant of rebate of Rs.13,69,000/- under the RoSCTL Scheme. However, it has been denied on the ground that the system does not allow/permit any online amendment in shipping bills after completion of export and filing of Export General Manifests. 3. Feeling aggrieved by the aforesaid, the petitioner has approached this Court by way of this petition for the aforesaid reliefs. 4. We have heard learned advocate Mr. Jaimin Dave for the petitioner and learned advocate Mr. Siddharth Dave for the respondent. 5. Learned advocate for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amper the right of the petitioner for getting the benefit. 5.3 By making the above submissions, learned advocate for the petitioner prayed this Court to allow the petition as prayed for. 6. Per contra, learned advocate for the respondent has opposed the petition vehemently stating that when the system does not permit any online amendment after the export is completed, denial of benefits cannot be said to be illegal in any manner. However, learned advocate could not dispute the factum of export being done actually and the foreign currency being received as also could not dispute the fact that the concerned shipping bills were already amended under Section 149 of the Customs Act by the competent authority vide letter dated 09th September, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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