Application to Rectify Inadvertent Error in Shipping Bill: Madras HC directs to Inspect Document [Read Order]

The Madras High Court directed to inspection of the document filed along with the application to rectify the Inadvertent error in shipping bills.

K.G.Denim Ltd., the petitioner prayed to direct the 2nd respondent to consider the petitioner's application for amendment of 87 shipping Bills under Section 149 of the Customs Act, 1962 to rectify inadvertent error in Shipping Bills and to enable the petitioner to claim RoDTEP rewards mistakenly left unclaimed due to the error committed at the time of filing the Shipping Bills as prayed.

The petitioner submitted that the petitioner had made several applications before the respondent for amendment of 87 shipping bills, where an inadvertent error occurred in mentioning square meters of the Denim Fabrics under the UQC Column of said shipping bills. However, despite those applications, the respondent had not taken any steps to amend the said shipping bills.

It was submitted that since the documents are not available for inspection, the respondents are not in a position to amend the said shipping bills of the petitioner.

A single bench of Justice Krishnan Ramasamy directed the 2nd respondent to dispose of the petitioner's representation and thereafter, to verify the documents of the petitioner within a period of 30 days.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates