TaxTMI 
TaxTMI 
2020 (10) TMI 1141
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....en prepared foods, frozen vegetables, frozen sea food, spices, curry powders etc. to the US, UK and other European countries with its processing centre at Aroor, Alapuzha, through the instant writ petition has challenged the actions of respondents Nos.3 and 5 whereby the request for issuance of No Objection letter to the 3rd respondent to consider the three shipments for fulfilment of export obligations against the advance authorisation granted by the 4th respondent, ie. Joint Director General of Foreign Trade, Cochin, was rejected. The brief material facts for the disposal of the writ petition are: 2. The petitioner has been regularly importing fish from various countries as per availability and the same are processed in the unit of the p....
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.... evident from Exts.P4, P5 and P6 of 2016-17 respectively. Due to inadvertent omission on the part of the petitioner, the details of advanced authorisation were omitted to be included in the export invoice or shipping bills, thus, petitioner was eligible only for duty draw back, another scheme granted by the 2 nd respondent. The petitioner inadvertently claimed and received a sum of Rs. 1,26,848.00 on account of the export completed through Ext.P4 shipping bill, Rs. 6540.53 on account of the export completed through Ext.P5 shipping bill and Rs. 9923.78 through Ext.P6. Noticing the inadvertent omission, the petitioner submitted three applications before the 5th respondent, Ext.P7, P8 and P9 intimating the inadvertent claim of Duty Drawback an....
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....fter summer-salt by laying challenge as it amounts to abrogation and repercussion and urges this Court for dismissal of writ petition. 7. I have heard learned Counsel for the parties and appraised the paper books. 8. For the purpose of issuance of No Objection, provisions of Section 149 of the Customs Act, 1962 envisage the complete procedure for issuance of no objection certificate, ie for the purpose of amendment of a bill of entry or a shipping bill only after fulfilling certain conditions in the proviso. The same read thus: 149. Amendment of documents.--Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended: P....