Request for amendment of EDI shipping bill - delay of 9 to 12 ...

Court Allows Partial Amendment of EDI Shipping Bill After 9-Month Delay; Discretion u/s 149 Reviewed.

January 11, 2022

Case Laws     Customs     AT

Request for amendment of EDI shipping bill - delay of 9 to 12 months from date of filing of shipping bills - The exporter or importer has, as a corollary, the right to seek an amendment under section 149 but nothing in the section suggests that the importer or exporter has a right to an amendment. Otherwise, the words ‘the officer may, in his discretion’ in Section 149 will be otiose. Needless to say that once an officer makes a decision, such a decision will be subject to judicial review. - The appeal is partly allowed by only directing the Respondents to permit amendment of the shipping bills either in the Customs EDI system or manually, as may be feasible - AT

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