Delhi HC Questioned Customs Orders for Naming Communicating Officer Instead of Decision-Maker

Guru Kirpa Enterprises Vs Office of The Commissioner of Customs (Export) (Delhi High Court) The Delhi High Court examined a writ petition challenging the rejection of an application for amendment of shipping bills under Section 149 of the Customs Act, 1962. The petitioner sought amendment of certain shipping bills to reflect payment of CESS, which had allegedly not been declared earlier due to an inadvertent omission, resulting in denial of refund. This was the second round of litigation. In the first round, the Court had directed the Customs Department to consider the petitioner’s represent...