2023 (5) TMI 714

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..... and of the Directorate of Foreign Trade to inform the Court as to what mechanism they came to evolve to deal with amended shipping bills. 2 Learned Counsel for Respondent No.4-Customs places before us an Advisory issued by the Directorate General of Systems and Data Management, dated 11 April 2020, regarding the transmission of shipping bills from Systems' backend to DGFT for MEIS benefits in certain cases. The advisory reads thus: "Date : 11th April, 2023                                                &nbs .....

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..... ;                                                                                                                         Issued by: DgoS, ICES .....

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..... ith "N" flag only without any modification to the original declaration of the exporter. 6. In addition, an e-mail correspondence shall be sent to the nodal officer of DGFT who handles the technical wing for necessary action at their end. 7. The records shall be transmitted from the ICEGATE to the DGFT as per the normal protocol of exchange of data between ICEGATE and DGFT. As agreed by DGFT, their system will accept such records even with "N" flag and thereafter handling at Systems end shall be complete. Deputy Director, ICES". 3 Accordingly, noting the fact that a methodology has been evolved by the department to take care of the issues which we have highlighted in the judgment, no further orders are required to be passed, as pe .....

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