Jindal Drugs PVT. LTD. vs. The Union Of INDIA And Ors

Held

The Court noted that the petitioner had filed applications for rectification of 15 shipping bills, as permitted by a previous order of the Court. The respondents had not yet decided these applications. The learned counsel for respondent no. 3 stated, on instructions, that the petitioner's application dated June 26, 2019, would be disposed of within 4 weeks from the date of the hearing, following the principles of natural justice. Similarly, the learned counsel for respondent no. 5 stated, on instructions, that the petitioner's application would be disposed of within 4 weeks from the date of the hearing, also following the principles of natural justice. The Court accepted these statements and disposed of the petition in terms of these assurances.

Facts

The petitioner, Jindal Drugs Pvt. Ltd., filed a writ petition seeking a refund of IGST paid on exported manufactured goods, claiming drawback on 15 shipping bills. It was agreed that the shipping bills needed amendment/rectification for the drawback claim to be sustained, which the petitioner considered an inadvertent error. The petitioner was granted liberty to approach the respondents under the proviso to Section 149 of the Customs Act, 1962, for rectification. The petitioner submitted applications for rectification on June 26, 2019, and June 27, 2019. However, the respondents had not taken any decision on these applications. The present petition was filed for the implementation of a previous order dated June 24, 2019, which had disposed of the earlier writ petition with liberty to approach the authorities.

Key Issues

1. Whether the respondents are obligated to decide the petitioner's applications for rectification of 15 shipping bills under the proviso to Section 149 of the Customs Act, 1962, expeditiously, as directed by this Court's previous order dated June 24, 2019? Petitioner's Contention: The petitioner argued that the respondents have failed to act upon the applications for rectification of the shipping bills, despite the liberty granted by this Court in its previous order and the petitioner's prompt submission of these applications. They sought implementation of the earlier order. Respondents' Contention: The respondents, through their learned counsel, stated that they would dispose of the petitioner's applications within a specified period of 4 weeks from the date of the hearing, after following the principles of natural justice. This statement was made on instructions from their respective authorities.