Post-export conversion of shipping bills may be pursued under new regulations, with fresh application to be independently considered.

A subsequent statutory remedy under the 2025 regulations became available for post-export conversion of shipping bills, so the petitioner was permitted to file a fresh application within the stipulated time with the required documents. The jurisdictional customs authority must consider that application independently, in accordance with law and after hearing the petitioner. The earlier rejection of amendment was not examined on merits in the writ proceedings, and the dispute was disposed of by preserving the petitioner's liberty to pursue the new regulatory route.

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Issues: Whether the petitioner should be granted liberty to file an application under the 2025 regulations for post-export conversion of the shipping bills, and whether the writ petition should be disposed of without examining the impugned order on merits.

Analysis: The relief was confined to permitting the petitioner to invoke the newly introduced 2025 regulations. The Court noted that the petitioner could present an application within the stipulated time, supported by the required documents, and that such application would have to be considered by the jurisdictional customs authority in accordance with law and after hearing the petitioner. The Court also directed that the fresh application be examined independently of the impugned order. The merits of the rejection of amendment were not finally adjudicated in the writ proceedings.

Conclusion: The petitioner was granted liberty to file an application under the 2025 regulations within two weeks, and the writ petition was disposed of without a merits determination on the impugned order.

Ratio Decidendi: Where a subsequent statutory remedy becomes available, the Court may dispose of the writ petition by granting liberty to pursue that remedy and directing independent consideration by the competent authority.

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