TMI Blog2023 (6) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty Free Import Authorisation Scheme (scheme code No. 26) - opportunity of hearing not provided - violation of principles of natural justice - HELD THAT:- There is considerable merit in the contention taken by the Learned Counsel for the petitioner that since Ext. P18 was issued without affording an opportunity of hearing to the petitioner, that order is liable to be set aside on that short gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. JUDGMENT The petitioner is an Exporter. He filed Exts. P1, P5, P9 and P13 shipping bills, which relates to certain exports effected by him. This writ petition has been filed challenging Ext.P18 order issued by the Deputy Commissioner of Customs refusing permission to the petitioner to correct certain entries in the shipping bills. It is the case of the petitioner that due to an inadv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was rejected after finding that the application is not one for amendment but is actually one for conversion of the shipping bills from a less rigorous scheme to a more rigorous scheme. It is submitted that such conversion cannot be permitted as is evident from Section 149 of the Act read with the Circular referred to above. 3. Having heard to the Learned Counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter after affording to the petitioner an opportunity of being heard and having regard to the provisions of Section 149 of the Act and Circular No. 36/2010 referred to above. It is always open to the petitioner to rely on such other materials as it may wish to rely on before the competent authority. Let the needful be done within a period of two months from the date of receipt of a certifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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