Post-export shipping bill conversion under later regulations may be pursued through the statutory application route instead of writ relief.

Where a later regulatory mechanism provides a direct route for post-export conversion of a shipping bill, the Court permitted the petitioner to invoke that procedure instead of pursuing the rejected amendment request. It granted liberty to file an application under the Shipping Bill (Post export conversion in relation to Instrument Based Scheme) Regulations, 2025 within the stipulated time and directed the competent authority to examine the request on its own merits, in accordance with law, and without being influenced by the earlier rejection. The merits of the amendment were left for determination under the new regulatory framework.

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Issues: Whether liberty should be granted to the petitioner to make an application under the Shipping Bill (Post export conversion in relation to Instrument Based Scheme) Regulations, 2025 in view of the subsequent regulatory change.

Analysis: The writ petition challenged rejection of the request for amendment of the shipping bill, but the petitioner sought relief in the light of the later 2025 regulations governing post-export conversion. The Court noted the limited nature of the request and the availability of a statutory mechanism under the new regulatory framework. It therefore permitted the petitioner to move an application within the stipulated time and directed the first respondent to examine it in accordance with law, on its own merits and without being influenced by the impugned order.

Conclusion: Liberty was granted to the petitioner to file an application under the 2025 Regulations within two weeks, and the competent authority was directed to decide it in accordance with law.

Final Conclusion: The writ petition was disposed of by permitting recourse to the post-export conversion procedure under the new regulatory regime, leaving the merits of the requested amendment to be decided by the customs authority.

Ratio Decidendi: Where a later statutory or regulatory mechanism provides a direct procedure for the relief sought, the Court may dispose of the writ petition by granting liberty to pursue that remedy and directing decision on the application in accordance with law.

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