2023 (6) TMI 800

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....for the Respondent. JUDGMENT The petitioner is an Exporter. He filed Exts. P1, P5, P9 and P13 shipping bills, which relates to certain exports effected by him. This writ  petition has been filed challenging Ext.P18 order issued by the Deputy Commissioner of Customs refusing permission to the petitioner to correct certain entries in the shipping bills. It is the case of the petitioner th....

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....at the application of the petitioner was rejected after finding that the application is not one for amendment but is actually one for conversion of the shipping bills from a less rigorous scheme to a more rigorous scheme. It is submitted that such conversion cannot be permitted as is evident from Section 149 of the Act read with the Circular referred to above. 3. Having heard to the Learne....