Madras High Court
M/S.Pasha International vs The Commissioner Of Customs on 10 January, 2019
Author: G.R.Swaminathan
Bench: G.R.Swaminathan
1
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 10.01.2019
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P.(MD)No.25252 of 2018 and
W.M.P.(MD)No.22857 of 2018
M/s.Pasha International,
Rep. by its Proprietor R.M.Nayeem Pasha,
HIG-1064, First Avenue,
Villapuram, Housing Board,
Madurai – 625 011. ... Petitioner
Vs.
1. The Commissioner of Customs,
Custom House, New Harbour Estate,
Tuticorin – 628 004.
2. The Assistant/Deputy Commissioner of
Customs(Exports),
Custom House, New Harbour Estate,
Tuticorin – 628 004.
3. The Joint Director General of Foreign Trade,
Director General of Foreign Trade,
Plot No.117, First Main Road,
K.K.Nagar, Madurai – 625 020. ... Respondents
PRAYER : Writ petition is filed under Article 226 of the
Constitution of India, to issue a Writ of Mandamus, directing
the second respondent herein to issue the “No Objection
Certificate”(N.O.C.) for Amendment in the Shipping Bill Nos.
http://www.judis.nic.in
2
5450964/09.06.2018, 5671009/20.06.2018 and
5146758/26.05.2018, under Section 149 of the Customs Act to
the petitioner and further direct the third respondent herein
to grant “Merchandise Exports from India Scheme(M.E.I.S.)
Scrip to avail necessary benefit for the above said shipping
bills on the basis of the above “No Objection
Certificate”(N.O.C.) issued by the second respondent.
For Petitioner : Mr.A.K.Jayaraj
For Respondents: Mr.R.Aravindan
***
ORDER
Heard the learned counsel appearing for the Writ petitioner and the learned Standing counsel appearing for the respondents.
2. The Writ petitioner is a manufacturer and exporter of “Bags and made-ups”. They had filed shipping bill Nos.5450964/09.06.2018, 5671009/20.06.2018 and 5146758/26.05.2018 for export of cotton shopping bags. The Writ petitioner actually intended to claim benefit under what http://www.judis.nic.in 3 is known as Merchandise Exports from India Scheme(M.E.I.S). But while filling up the shipping bills, the Writ petitioner inadvertently opted for “No” instead of “Yes”. When the system was done manually, the corrections can be made in view of the enabling provision in Section 149 of the Customs Act, but now that E.D.I. system is being followed, the corrections cannot be done. But then, the petitioner cannot suffer for an inadvertent mistake committed by him.
3. The learned counsel appearing for the Writ petitioner points out that in an identical situation, the High Court of Kerala in the decision reported in 2018 (361) E.L.T. 1000(Ker.) (Saint Gobain India Pvt. Ltd., V. Union of India), held as follows:-
“6. ... it is the specific contention of the 3rd respondent that there can be no amendment in the shipping bills, since the entire procedure is operated by the system. However, it is stated that the 3rd respondent is ready to issue 'No Objection Certificate' http://www.judis.nic.in 4 to enable the petitioner to avail the benefits from the 4th respondent. In the above view of the matter, there will be a direction to the 3rd respondent to issue the necessary 'No Objection Certificate' to the petitioner. The petitioner shall produce the said NOC before the 4th respondent and seek the benefits from the 4th respondent. The 4th respondent shall consider such claim and pass orders thereon expeditiously, at any rate within a period of three months from the date of receipt of a copy of this Judgment.”
4. I am of the view that a similar direction can be given in the present case also. Of course in the present case, the learned counsel for the respondent is only seeking time. Considering the facts and circumstances of this case, the second respondent can be directed to issue N.O.C. to enable the petitioner to avail the benefit from the third respondent. The third respondent shall consider the claim of the Writ http://www.judis.nic.in 5 petitioner and pass appropriate orders thereon expeditiously. This order is passed, taking note of the fact that only due to inadvertence, the Writ petitioner instead of putting “Yes”, had put “No” in the form.
5. The Writ petition stands disposed of, accordingly. No costs. Consequently, connected Miscellaneous petition is closed.
10.01.2019 Index : yes/No Internet:Yes/No pmu Note : Issue order copy on 18.01.2019 To
1. The Commissioner of Customs, Custom House, New Harbour Estate, Tuticorin – 628 004.
2. The Assistant/Deputy Commissioner of Customs(Exports), Custom House, New Harbour Estate, Tuticorin – 628 004.
3. The Joint Director General of Foreign Trade, Director General of Foreign Trade, Plot No.117, First Main Road, http://www.judis.nic.in 6 K.K.Nagar, Madurai – 625 020.
G.R.SWAMINATHAN,J.
pmu W.P.(MD)No.25252 of 2018 and W.M.P.(MD)No.22857 of 2018 10.01.2019 http://www.judis.nic.in 7 http://www.judis.nic.in