2022 (2) TMI 634

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....ions are the same, those were taken up for hearing analogously and are being disposed of by common order. 2 For the sake of convenience, we treat the Special Civil Application No.2914 of 2021 as the lead matter. 3 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "A) Your Lordships be pleased to issue a writ of mandamus or any other appropriate writ, order or direction thereby directing the respondents by themselves, their subordinate servants and agents to forthwith allow the petitioner to claim under MEIS scheme and accept the amendment in Shipping Bills as per the request made by Letter dated July 17, 2020 and November 9, 2020 (Annexure -F) ....

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.... To, M/s. Yogesh Balkrishna Jagdale, House NO.982, A/P Ajanale, Tal. Sangola, Dist-Solapur Maharashtra-413307 Subject : Amendment Export under sec. 149 of Customs Act, 1962 - Reg. Please refer to your letter dated 17.07.2020 and CB M/s. Ashapura Shipping Agency letter dated 17.10.2020 received by this office on 06.10.2020 requesting for amendment under Sec. 149 of Customs Act, 1962 in below mentioned shipping bills. Sr. No. Shipping Bill No. / Date From To 1 1437465 dated 17.02.2020 MEIS Scheme : N MEIS Scheme : Y 2 1437511 dated 17.02.2020 MEIS Scheme : N MEIS Scheme : Y 3 1495966 dated 18.02.2020 MEIS Scheme : N MEIS Scheme : Y ....

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....IS Scheme : N MEIS Scheme : Y 2 1542718 dated 20.02.2020 MEIS Scheme : N MEIS Scheme : Y 3 1543227 dated 20.02.2020 MEIS Scheme : N MEIS Scheme : Y In this connection, it is to inform you that competent authority has not considered the sought amendment in view of public Notice Nos.40/2015 dated 09.10.2015, 47/2015-20 dated 08.12.2015 and 09/2015-20 dated 16.05.2016 issued by the DGFT and accordingly, the said shipping bills are required to be transmitted to DGFT. You are therefore, advised to approach your jurisdictional RA, DGFT for further necessary guidance in the matter. This issues with the approval of the Deputy Commissioner, Your Sincerely, sd/- Superintendent of Customs (Export) ....

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....idance in the matter. 13 We are of the view that whether to permit the necessary amendments in the shipping bills would be within the purview of the Commissioner of Customs himself and not the DGFT. It is only if the Commissioner of Customs permits such amendments in the shipping bills, then the DGFT would come into picture. It is also not clear from the impugned communications as to why such amendments have been declined. No reason has been assigned. 14 In such circumstances referred to above, we quash and set aside both the communications dated 4th November 2020 and 4th December 2020 and remit the matter to the Principal Commissioner of Customs, Mundra, Commissionerate (Kutch) to look into the issue a fresh and take an appropriate d....