Case Law Details
K.G.Denim Ltd. Vs Commissioner of Customs (Madras High Court)
Introduction: The Madras High Court recently ruled on a writ petition filed by K.G.Denim Ltd. against the Commissioner of Customs. The petition sought direction for the consideration of an application dated 05.10.2023, pertaining to the rectification of an inadvertent error in 87 shipping bills. The court’s decision emphasizes the need for the 2nd respondent to inspect documents and dispose of the petitioner’s representation within a specified timeframe.
Analysis: The petitioner, represented by learned counsel Ms. Anu Ganesan, highlighted multiple applications for amending shipping bills due to an error in the UQC Column. Despite these applications, the respondent had not taken steps for rectification. In response, the respondent’s counsel cited unavailability of documents for inspection as the reason for non-amendment. The court, after hearing both parties, directed the 2nd respondent to consider the petitioner’s representation, inspect documents, and resolve the matter within 30 days.
Conclusion: The Madras High Court, in disposing of the writ petition, issued specific directions for the timely consideration and resolution of the petitioner’s application. The judgment underscores the importance of rectifying inadvertent errors in shipping bills and emphasizes the need for a swift resolution in such matters.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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