2023 (5) TMI 457

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....<br>MADRAS HIGH COURT - HC<br>Dated:- 13-3-2023<br>W.P.No.1684 of 2020 - -<br>Customs<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.V.Lohit Kumar For the Respondents : Mr.V.Sundareswaran Senior Panel Counsel ORDER The challenge in this writ petition is to a letter from the office of the Commissioner of Customs, Chennai, dated 23.04.2019, wherein the Officer states that the on....

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....p&#39;) because of mis-match in number of packages, leading to an error in the Export General Manifest (EGM). It is for this reason that the export bill could not be processed for drawback. The counter also states that the petitioner did not approach the Officer in time and on account of this delay, the shipping bill had purged even prior to an order of &#39;let export&#39; being issued. 4. A mem....

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....ill No.9663177 dated 2/11/17, the above shipping bill was not processed for refund. Subsequently, the petitioner through their Customs House Agent dt.25/1/2019 requested to issue export certificates carrying out the correction which was issued on 11/02/2019. Since the Customs House Agent had not re-registered the amended/corrected export order/shipping bill within 15 days the said shipping bill / ....