NOC against Advance Authorization Can be Issued only After Compliance with Section 149 of Customs Act

Parayil Food Products Pvt. Ltd. Vs Union of India (Kerala High Court) The issue under consideration is whether the rejection of advance authorization against the shipments for fulfillment of export obligations is justified in law? High Court states that for the purpose of issuance of No Objection, provisions of Section 149 of the Customs Act, 1962 envisage the complete procedure for issuance of no objection certificate, i.e for the purpose of amendment of a bill of entry or a shipping bill only after fulfilling certain conditions in the proviso. The respondent rejected the application of the p...