Petitioner granted liberty to rectify shipping bills under Customs Act in 7 days, respondents to decide within 4 weeks.

The court granted the petitioner liberty to approach the respondent under the Customs Act for rectification of 15 shipping bills within 7 days, leading to the withdrawal of the petition. Respondents assured the court of disposing of rectification applications within 4 weeks, emphasizing the significance of timely rectification for claiming drawback on exported goods and the necessity of prompt decision-making by authorities for compliance with the law.

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Issues involved:
1. Implementation of the order dated 24th June, 2019 in Writ Petition No.1531 of 2019 for a refund of IGST paid on exported goods through rectification of 15 shipping bills.
2. Delay in decision-making by respondents regarding rectification applications made by petitioners.

Analysis:

Issue 1: The petition was filed seeking a direction for a refund of IGST paid in accordance with the Integrated Goods & Services Tax Act by claiming drawback on manufactured goods exported under 15 shipping bills. It was acknowledged that rectification of the shipping bills was necessary before the claim for drawback could be sustained due to an inadvertent error. The petitioner sought to withdraw the petition with liberty to approach the respondent under the proviso to section 149 of the Customs Act, 1962. The Court granted the liberty and directed the petitioner to make an application for rectification of the 15 shipping bills within 7 days. The petition was disposed of as withdrawn with the mentioned liberty.

Issue 2: Following the order, the petitioners made applications for rectification of the 15 shipping bills to the respondents, but the respondents did not take any decision as directed by the Court. In response, the learned Counsels for respondent nos. 3 and 5 assured that the applications would be disposed of within 4 weeks from the date of the hearing, following the principles of natural justice. The Court accepted the statements made by the Counsels on behalf of the respondents and disposed of the petition accordingly.

This judgment highlights the importance of rectification of shipping bills for claiming drawback on exported goods and emphasizes the need for timely decision-making by authorities in such matters to ensure justice and compliance with the law.

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