PASHA INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) 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.5450964/9/6/2018, 5671009/20/6/2018 and 5146758/26/5/2018 for export of cotton shopping bags. The Writ petitioner actually intended to claim benefit under what 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 Sec. 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:-