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    <description>The court quashed and set aside the letters declining to grant amendments of shipping bills under the Customs Act for claiming benefits under the MEIS scheme. The matter was remitted to the Principal Commissioner of Customs for a fresh review and decision, with a deadline set for a reasoned decision to be made by 23rd February 2022. The court emphasized the importance of considering the writ applicants&#039; rights and ensuring a fair review process.</description>
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