Kerala High Court
M/S. Baby Marine International vs Union Of India on 4 April, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
THURSDAY, THE 4TH DAY OF APRIL 2024 / 15TH CHAITHRA, 1946
WP(C) NO. 9040 OF 2024
PETITIONER/S:
M/S. BABY MARINE INTERNATIONAL,
BUILDING NO.18/51, THOPPUMPADY, ERNAKULAM, KERALA,
REPRESENTED BY ITS AGM COMMERCIAL, SHRI. RATNA KUMAR
DHAVALA, PIN - 682005
BY ADVS.M.BALAGOPAL; R.DEVIKA (ALAPPUZHA)
ANJALI MENON
RESPONDENT/S:
1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI,
PIN - 110001
2 THE CHAIRMAN,
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF
FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK,
GOVERNMENT OF INDIA, PIN - 110001
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
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
BY ADV R.HARISHANKAR
W.P.(C) No.9040/2024
-2-
OTHER PRESENT:
SRI. R. HARISHANKAR -SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
04.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.9040/2024
-3-
JUDGMENT
The petitioner has approached this Court impugning the
Ext.P8 Order-in-Original, whereby the petitioner's
supplementary claims in Exts.P4 to P6 have been denied on the
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.
2. Sri R Harishankar learned Standing Counsel
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.
3. Considering the said stand of the Revenue the
present writ petition is disposed of with direction to the 3rd
respondent to consider the requests of the petitioner in
Exts.P4 to P6 afresh and pass orders, in accordance with the
law, expeditiously.
Sd/-
DINESH KUMAR SINGH
JUDGE
jjj
APPENDIX OF WP(C) 9040/2024
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
