TaxTMI 
TaxTMI 
2015 (3) TMI 903
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....rned counsel for the petitioner and the learned Standing Counsel for the respondent. 2. The writ petition has been filed directing the respondent to pass a speaking order in respect of the application dated 29.11.2013 filed for amendment of the shipping bills. 3. The case of the petitioner is that the petitioner is a Government recognised Export house. In the course of their business, the petiti....
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.... for the petitioner sent a reply dated 17.03.2014 justifying the claim of the petitioner and further stated that the classification was declared in the shipping bills only on the insistence of the Department and also asked for re-assessment of the shipping bills. The respondent vide letter dated 25.04.2015 rejected the request for amendment of shipping bills. Aggrieved by the said order, an appeal....
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....g with evidence were already submitted and requested for speaking order, if amendment is not permitted. Aggrieved over the same, the present writ petition is filed. 5. Learned Standing Counsel appearing for the respondent contended that the authority has taken note of Section 149 of the Customs Act, which is extracted below and informed the petitioner that it was not feasible. "149.Amendment of ....
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....CES are not at all necessitating any such amendment. 6. Admittedly, opportunity was not given to the petitioner before passing such orders and there is no speaking order at all, it is only a correspondence between the parties. However, Section 149 of Customs Act is silent about the hearing the petitioner. The respondent ought not to have passed an order, without hearing the petitioner and he coul....