2023 (11) TMI 575

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....>HONOURABLE MR. JUSTICE BIREN VAISHNAV AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT Appearance: For the Petitioner(s) No. 1 : Saumitra Chaturvedi (8369)   For the Respondent(s) No. 1 : Mr CB Gupta(1685)   For the Respondent(s) No. 2,3 : Mr Harsheel D Shukla(6158)   ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. Rule returnable forthwith. Mr. C.B. G....

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....ugh oversight, the petitioner had mentioned "No". An application was moved before the competent authority for amendment of the shipping bill under Sec.149 of the Customs Act, 1962, which was rejected by an order dated 12.07.2017. Aggrieved by this, the petitioner filed an appeal which also met the same fate. 3.1 When the petitioner approached the Customs, Excise & Service Tax Tribunal ("CESTAT"....

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....to "Y" in the Shipping Bill were allowed Post EGM, so that Sbs can be transmitted to DGFT. 2. Present system design does not allow post EGM amendment. Now an option is added "Post EGM MEIS / Reward amendment" under AC Role in ICES. Using this option, system will allow officer to amend MEIS / reward scheme flag from N to Y. Also, it will enable the SB to be transmitted to DGFT. 3.....