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 by the Petitioners vide letter dated 25.10.2021 and 18.10.2021.”

3. It is the case of the Petitioners that Petitioner No.1 is a Merchant Exporter and Petitioner No.2 is an Importer as also a Merchant Exporter.

4. On 20th September 2018, Petitioner No.2 imported goods under Advance Authorization No.5210042794 dated 9th October 2018, for carrying out the manufacturing process of final product for the purpose of Export. On 31st March 2021, Petitioner No.2 was required to export the goods to fulfill its export obligations so as to avail of the benefit of the Advance Authorization on or before 31st March 2021. On 24th May 2021, Petitioner No.2 sold the goods to Petitioner No.1. On 25th May 2021. Petitioner No.2 exported the goods vide Let Export Order dated 25th May 2021.

5. On 23rd September 2021, the Director General of Foreign Trade, vide its notification of the even date, extended Export Obligation Period of specified Advance & EPCG Authorizations for those Advance authorization where the original or extended export obligation period expired during the period between 1st August 2020 to 31st July 2021. The Export Obligation period was, accordingly, extended till 31st December 2021.

6. On such backdrop, on 18th October 2021 and, thereafter, on 25th October 2021, Petitioner Nos. 1 and 2, respectively, by such letters, requested Respondent No.3 to amend the shipping bills from one scheme to the other as per the provisions of Section 149 of the Customs Act, 1962 (“the Act”). By the impugned communication dated 29th December 2021, the Assistant Commissioner of Customs/Respondent No.4 rejected the request as made by the Petitioners in the light of the impugned Circular No.36/2010 Customs dated 23rd September 2010 and, more particularly, applying paragraph 3(a) of the said Circular, inter alia recording that the request for conversion of the shipping bills has not been made within three months from the date of the Let Export Order dated 25th May 2021. As the challenge has been mounted to such communication, it would be relevant to reproduce the impugned communication, which reads thus:

“Date: 29.12.2021

To,

Colossustex Private Limited,

8577/4, Fourth Floor, Street Shanti Devi,

New Rohtak Road, Karol Bagh,

Delhi -110005.

Subject: Amendment of Shipping Bill No.1990910 dated 25.05.2021-regarding

1. Please refer to your letter dated 25.10.2021 on the above mentioned subject.

2. At the outset it is informed that the request made by you is not mere a case of amendment but also involves conversion of the shipping bills from one export promotion scheme to another. The Board has stipulated restrictions and conditions for conversion of shipping Bills from one export promotion scheme to another vide Circular No. 36/2010-Customs dated 23.09.2010. Accordingly, the request has been e