Disposed

M/S. Baby Marine International, v. Union of India

Kerala HC4 Apr 2024WP(C)/9040/2024

Case brief

AI extract

What is this about?

Disposing a writ petition challenging the rejection of supplementary claims for drawback due to software limitations in amending Shipping Bills. Directed the Deputy Commissioner to reconsider the petitioner's requests after the software was rectified.

What did the court decide?

Direction to the 3rd respondent to consider the petitioner's requests in Exts.P4 to P6 afresh and pass orders expeditiously.

M/S. Baby Marine International, Vs Union of India — Customs and Excise | Kerala HC (2024)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH

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THURSDAY, THE 4^TH DAY OF APRIL 2024 / 15TH CHAITHRA, 1946 WP(C) NO. 9040 OF 2024

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PETITIONER/S:

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M/S. BABY MARINE INTERNATIONAL, BUILDING NO.18/51, THOPPUMPADY, ERNAKULAM, KERALA, REPRESENTED BY ITS AGM COMMERCIAL, SHRI. RATNA KUMAR DHAVALA, PIN - 682005

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BY ADVS.M.BALAGOPAL; R.DEVIKA (ALAPPUZHA) ANJALI MENON

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RESPONDENT/S:

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1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001

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2 THE CHAIRMAN, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, GOVERNMENT OF INDIA, PIN - 110001

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3 THE DEPUTY COMMISSIONER (DRAWBACK), CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN, PIN - 682009

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4 THE DIRECTOR GENERAL, DIRECTORATE GENERAL OF SYSTEMS AND DATA MANAGEMENT, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 1ST FLOOR, CR BUILDING, IP ESTATE, NEW DELHI, PIN - 110095

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BY ADV R.HARISHANKAR

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W.P.(C) No.9040/2024

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-2-

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OTHER PRESENT:

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SRI. R. HARISHANKAR -SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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W.P.(C) No.9040/2024

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J U D G M E N T

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The petitioner has approached this Court impugning the

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Ext.P8 Order-in-Original, whereby the petitioner’s

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supplementary claims in Exts.P4 to P6 have been denied on the

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ground that the Shipping Bills cannot be amended as the software of the Customs Department does not have the feature for amending the Shipping Bills and the goods are out of charge.

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Sri R Harishankar learned Standing Counsel

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appearing for the respondents submits that now the software has been rectified, the grounds taken while rejecting the petitioner’s supplementary claims are no longer in existence and the petitioner’s requests in Exts.P4 to P6 can be reconsidered.

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Considering the said stand of the Revenue the present writ petition is disposed of with direction to the 3^rd respondent to consider the requests of the petitioner in

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W.P.(C) No.9040/2024

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-4-

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Exts.P4 to P6 afresh and pass orders, in accordance with the

law, expeditiously.

Sd/-

DINESH KUMAR SINGH

JUDGE

jjj

W.P.(C) No.9040/2024

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APPENDIX OF WP(C) 9040/2024

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PETITIONER EXHIBITS
Exhibit P1	TRUE COPY OF THE SHIPPING BILL NO. 3468335 DATED 25.08.2023
Exhibit P2	TRUE COPY OF THE SHIPPING BILL NO. 3608457 DATED 31.08.2023.
Exhibit P3	TRUE COPY OF THE SHIPPING BILL NO. 3608489 DATED 31.08.2023
Exhibit P4	TRUE COPY OF THE SUPPLEMENTARY CLAIM DATED 02.11.2023 FILED AGAINST SHIPPING BILL NO. 3468335 DATED 25.08.2023.
Exhibit P5	TRUE COPY OF THE SUPPLEMENTARY CLAIM DATED 04.09.2023 FILED AGAINST SHIPPING BILL NO. 3608457 DATED 31.08.2023
Exhibit P6	TRUE COPY OF THE SUPPLEMENTARY CLAIM DATED 04.09.2023 FILED AGAINST SHIPPING BILL NO. 3608489 DATED 31.08.2023
Exhibit P7	TRUE COPY OF THE LETTER NO F. NO. CUS/DBK/SC/OTH/36/2023 DBK DATED 14.12.2023
Exhibit P8	EXHIBIT-P8: TRUE COPY OF THE ORDER-IN-ORIGINAL NO F. NO. CUS/DBK/SC/OTH/36/2023 DBK DATED 14.12.2023.
Exhibit P9	TRUE COPY OF THE CIRCULAR NO. 16/2023-CUS DATED 07.06.2023.
Exhibit P10	TRUE COPY OF THE STANDING ORDER NO. 06/2022 DATED 04.07.2022 ISSUED BY THE OFFICE OF THE COMMISSIONER OF CUSTOMS, JAWAHARLAL NEHRU CUSTOM HOUSE, SHEVA, TAL. - URAN, DIST. RAIGAD, MAHARASHTRA

M/S. Baby Marine International, v. Union of India

Case brief

What is this about?

What did the court decide?

M/S. Baby Marine International, v. Union of India

Case brief

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What did the court decide?

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