TMI Blog2023 (5) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... ipment in the number of packages in the Shipping Bill No.9663177 dated 2/11/17, the above shipping bill was not processed for refund. Subsequently, the petitioner through their Customs House Agent dt.25/1/2019 requested to issue export certificates carrying out the correction which was issued on 11/02/2019. Since the Customs House Agent had not re-registered the amended/corrected export order/shipping bill within 15 days the said shipping bill / let export order purged and the refund was not processed. The petitioner relies on a decision in the case of M/S. ABI TECHNOLOGIES VERSUS THE ASSISTANT COMMISSIONER OF CUSTOMS, TUTICORIN. [ 2022 (5) TMI 1136 - MADRAS HIGH COURT] wherein the prayer was for a mandamus directing the respondents to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given by the Preventive Officer on 06.11.2009, the shipping bill moved to short shipment ('short ship') because of mis-match in number of packages, leading to an error in the Export General Manifest (EGM). It is for this reason that the export bill could not be processed for drawback. The counter also states that the petitioner did not approach the Officer in time and on account of this delay, the shipping bill had purged even prior to an order of 'let export' being issued. 4. A memo has been filed by the Panel Counsel that reads thus:- 1.The above writ petition was filed for Certiorarified Mandamus to quash the order of the first respondent in F.No.S.Misc 39/2019- EDC dated 23/04/2019 and consequently direct the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs The Assistant Commissioner of Customs, Tuticorin [2022 (5) TMI 1136] wherein the prayer was for a mandamus directing the respondents to sanction a particular sum as refund. That matter is distinguishable in light of the factual finding returned by the learned Judge to the effect that all details had been furnished by that petitioner correctly in the relevant forms and it was entitled for the refund sought. In the present case, the stuffing report admittedly contains an error. 6. I thus find no legal infirmity in the impugned order and dismiss this writ petition. The petitioner is always at liberty to follow the procedure as set out in the Act and applicable Regulations and obtain relief as appropriate from the authorities, in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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