Court quashes order denying correction in shipping bills, emphasizes fair hearing The Court quashed the order refusing permission to correct entries in shipping bills, citing lack of opportunity for the petitioner to be heard as a ...
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Court quashes order denying correction in shipping bills, emphasizes fair hearing
The Court quashed the order refusing permission to correct entries in shipping bills, citing lack of opportunity for the petitioner to be heard as a procedural flaw. The matter was remitted to the competent authority for a fresh decision, emphasizing the importance of allowing the petitioner to present its case. The competent authority was directed to reconsider the application in compliance with the Customs Act and relevant circular, within a two-month timeline, without expressing an opinion on the entitlement to amend the shipping bills.
Issues: Challenge to refusal of permission to correct entries in shipping bills under Customs Act, 1962.
Analysis: The petitioner, an Exporter, filed shipping bills with certain errors and sought correction through a writ petition challenging the refusal of permission by the Deputy Commissioner of Customs. The error involved entering a scheme code for 'Duty Draw Back Scheme' instead of the applicable 'Duty Free Import Authorisation Scheme.' The petitioner relied on Section 149 of the Customs Act, 1962, which allows for amendments to shipping bills. Additionally, Circular No. 36/2010 issued by the Board provided instructions on amending shipping bills. The respondent Department argued that the application was not for an amendment but for a conversion to a more rigorous scheme, which was not permissible under Section 149 of the Act.
The Court noted that the order refusing permission was issued without giving the petitioner an opportunity to be heard, which was a procedural flaw. The Court emphasized the importance of affording the petitioner a chance to present its case before deciding on such matters. Therefore, the Court quashed the order and remitted the matter to the competent authority for a fresh decision. The competent authority was directed to consider the petitioner's application after providing an opportunity for a hearing and in compliance with Section 149 of the Act and Circular No. 36/2010. The Court clarified that it did not express any opinion on the petitioner's entitlement to amend the shipping bills, leaving it to the competent authority to decide in accordance with the law. The competent authority was given a timeline of two months to act upon the judgment.
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