JUDGMENT :

G.S. Kulkarni, J.

Rule made returnable forthwith. Respondents waive service. By consent of the parties, heard finally.

2. This petition under Article 226 of the Constitution of India, is filed by the Petitioners primarily being aggrieved by an order dated 29th December, 2021 passed by the Assistant Commissioner of Customs, Nhava Sheva, whereby the Petitioners’ application for amendment of the shipping bills has been rejected. The Petitioners have prayed for the following reliefs:-

“(a) that this Hon’ble Court be pleased to issue a writ of Certiorari or other appropriate writ, direction or order striking down para 3(a) of Circular No.36/2010 Custom dated 23.09.2010 as ultra vires Section 149 of the Custom Act, 1962 and also ultra vires of Articles 14 and 19(1)(g) of the Constitution of India.

(b) that this Hon’ble Court be pleased to issue a writ of Certiorari or other appropriate writ, direction or order quashing the letter dated 29.12.2021 issued by Respondent No.5 on behalf of Respondent No.4.

(c) that this Hon’ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction directing Respondent No.4 to accept application for conversion made