2018 (1) TMI 834

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.....R.Sundar, SSC ORDER Mr.S.R.Sundar, learned Senior Standing Counsel accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner seeks a direction to the respondents to amend the shipping bills filed by the petitioner pursuant to their application dated 13.4.2017. 3. In the said application dated 13.4.2017, the p....

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....nnai in the case of Madura Coats Pvt. Ltd. Vs. Commissioner of Customs, Turicorin [reported in (2009) 248 ELT 431] and the decision of this Court in the case of Ford India Pvt. Ltd. Vs. Assistant Commissioner of Central Excise, Chennai [reported in (2011) 272 ELT 353]  wherein it has been held that export incentive schemes should be liberally construed and that the benefit of the schemes shou....

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....ct of identical issue where the no objection certificate was granted to the petitioner in F.No.5.Misc/31/2017-EDC-NOC, the Deputy Commissioner of Customs (EDC) stated that in respect of those seven shipping bills, the clearance was through INMAA1. 6. Thus, in effect, the Deputy Commissioner of Customs (EDC) informed the petitioner that she is not the proper officer to consider the request and t....