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2022 (2) TMI 634 - HC - CustomsMEIS scheme - amendment in the shipping bills - rejection to grant the amendments of the shipping bills under Section 149 of the Customs Act, 1962 so as to enable the writ applicant to claim benefit under the Merchandise Exports from India Scheme - power of DGFT to carry out necessary amendments in the shipping bills - HELD THAT:- The Principal Commissioner wants the shipping bills to be looked into by the DGFT. The writ applicant has been informed to approach its jurisdictional RA, DGFT for further necessary guidance in the matter - 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. Both the communications dated 4th November 2020 and 4th December 2020 are set aside - matter remanded to the Principal Commissioner of Customs, Mundra, Commissionerate (Kutch) to look into the issue a fresh and take an appropriate decision whether the writ applicants are entitled to claim the necessary amendments in the shipping bills - appeal allowed by way of remand.
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