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2023 (9) TMI 313 - HC - CustomsRejection of Petitioners’ application for amendment of the shipping bills - Section 149 of the Customs Act - HELD THATAttention given to the view taken by the Gujarat High Court in the case of M/s. Mahalaxmi Rubitech Ltd. [2021 (3) TMI 240 - GUJARAT HIGH COURT] when the Division Bench, considering the purport of Section 149, as it stood post 2019 amendment, has held the Circular to the extent it incorporates para 3(a) was ultra vires of Article 14 of the Constitution of India as also ultra vires of Section 149 of the Customs Act, 1962 - the Assistant Commissioner could not have been oblivious of the settled position in law that once the Gujarat High Court had struck down the Circular considering that the Customs Act has a pan-India operation being a Central Act, following the decision of the Supreme Court in Kusum Ingots & Alloys Ltd. vs. Union of India And Anr. [2004 (4) TMI 342 - SUPREME COURT]. The decision of the Gujarat High Court on the Circular in question was applicable and binding on all the customs jurisdictions throughout India. Thus, there is also no warrant in the Respondents contending that by virtue of the amendment as brought about to Section 149 by the 2019 Amendment Act, without following the procedure as mandated by Section 149, namely, in the “manner as prescribed” and as recognized by Section 2(35) the Circular would be valid. Petition allowed.
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