Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the order dated 26th July, 2025 (hereinafter, 'impugned order') passed by the Office of Commissioner of Customs (Export), ICD, Tughlakabad. Vide the impugned order, the application filed by the Petitioner for amendment of shipping bills under Section 149 of the Customs Act, 1962 was rejected.

3. This is the second round of litigation by the Petitioner whose shipping bills are not permitted to be amended by the Customs Department. In the first round of litigation, this Court had considered the entire matter and had passed order dated 22nd July, 2025 in W.P. (C) 10409/2025 titled M/s Guru Kripa Enterprises v. Office of the Commissioner of Customs which reads as under:

“2. The present writ petition has been filed by the Petitioner under Article 226 of the Constitution of India seeking expeditious consideration and decision in the representation dated 30th May, 2025.

3. By the said representation, the Petitioner has sought amendment in the shipping bills bearing Nos. 9399699, 9399704, 9