TaxTMI 
TaxTMI 
2024 (2) TMI 1275
X X X X Extracts X X X X
X X X X Extracts X X X X
....his Petition has been filed praying for the following reliefs:- "a) Your Lordships be pleased to issue a Writ of Certiorari or Writ in the nature of Certiorari or any other Writ order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner in the file no S/6-CEN- 03/2344/2019-20 CEAC dated 15.11.2019 and after examining the legality and validity thereof be pleased to quash and set aside the impugned letter dated 15.11.2019 issued by Respondent no. 5 b) Your lordships be pleased to issue Writ of Mandamus or Writ in the nature of the Mandamus or any other appropriate writ order or direction, directing the Respondents to forthwith i) permit the Petitioner to amend two s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rs- applications before Respondent Nos. 3 and 6. On 9th September 2019, on the above backdrop, a show cause notice was issued to the Petitioner by Respondent No. 6. In these circumstances, the present Petition is filed praying for the reliefs as noted by us hereinabove. 5. A reply affidavit has been filed in the Petition on behalf of Respondent Nos. 1 and 6 as also a separate reply affidavit has been placed on record on behalf of Respondent Nos. 1 to 5. 6. We have heard learned Counsel for the parties and with their assistance we have perused the pleadings and the documents placed on record. 7. After the proceedings were heard for some time, it appears to us that, after filing of the Petition, in pursuance of the Order dated 13th m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eir application for amendment in the scheme code after almost 7 months she stated that after getting the letter from Customs, they exercised their internal audit and then came to know that the shipping bill was filed with wrong scheme code by their staff and then they filed the application dt. 28.10.2019. 3.3. She further requested that the amendment in the scheme code may be allowed and the delay, if any, in filing the application may be allowed." 8. It appears that, although, such hearing was granted to the Petitioner on 29th March 2023 on the Petitioner's application for conversion of shipping bill from one scheme code to another, a final order has not been passed. Also, in the reply affidavit as filed on behalf of Respondent....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2023 rendered on Writ Petition No. 2010 of 2022. 10. We find that as the hearing that has taken place before the Commissioner of Customs NS-II on 29th March 2023 which was post the filing of this Petition, the Petitioner needs to raise all the contentions as raised in the present Petition, before the Commissioner, and an appropriate decision can be taken by the Commissioner, after considering the principles of law as applicable including in the decisions noted hereinabove. Accordingly, a final decision be taken by the Commissioner of Customs, NS-II and an order thereon be passed in accordance with law. Needless to observe that, in the event, the Commissioner is of the opinion that there was any inadvertent error and all other statutory ....