IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-02-2026 CORAM THE HONOURABLE MR JUSTICE ABDUL QUDDHOSE M/s.Autoprint Machinery Manufactures Pvt Ltd., Rep By Mr.V.P.Felix Babu , Chief Financial Officer, “Kaanchan”

No. 9 North Huzur Road, Coimbatore 641 018.

Petitioner(s)

Vs

1.The Commissioner Of Customs, O/o. The Commissioner Of Customs, Export Commissionerate, Chennai IV, Custom House, Rajaji Salai, Chennai 600 001.

2.The Assistant Commissioner Of Customs Export Documentation Centre EDC, Export Commissionerate, Chennai IV, Custom House, Rajaji Slai, Chennai 600 001.

3.The Branch Manager, Indian Overseas Bank, Park Overseas Bank, Park Square Branch, 1027-A Subramanya Complex, Avinashi Road, Upilipalayam, Coimbatore 641 018.

4.Deutsche Bank AG, Nirlon Knowledge Park Block B1, Western Express Highway, Goregaon (East), Mumbai 400 063.

Respondent(s)

PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, to call for the records proceedings of the original impugned order passed by the respondent NO.1 in order-in-original No. 110408/2024 dated 21.11.2024 in F.NO. CUS/ASS/AMND/2087/2024-(EDC), being the proceedings initiated by Respondent No.1 and quash the same along with the direction to the respondent NO.2 to re-assess the shipping bills by amending the scheme code 19 (drawback and RD RoDTEP as per the related provisional of the Customs Act or subject such terms and conditional as may be specified by this Court.

For Petitioner(s): Mr.E.Ramesh For Respondent(s): Mr. V.Rajeswari, For R3 Mr.Su.Srinivasan, Learned Senior Standing Counsel For R1 And R2

ORDER

The issue that arises for consideration in this writ petition is whether when there is no time limit prescribed under Section 149 of the Customs Act, (hereinafter referred as ‘the Act’), a circular can be issued by the Central Board of Excise & Custom (CBEC), fixing a time limit for filing an application for amendment of shipping bills, under Section 149 of the Act.

2.In the case on hand, the application submitted by the petitioner seeking for amendment of shipping bills had been rejected by relying upon the circular issued by CBEC fixing a time limit. The petitioner has challenged the same on the ground that no time limit can be fixed by CBEC, since the statute does not provide for the same.

3.The learned counsel for the petitioner also relies upon various decisions rendered by various Constitutional Courts of India through his compilation of judgments placed on record before this Court. In all those decisions relied upon by the learned counsel for the petitioner, it has been consistently held that when Section 149 of the Act has not prescribed any time limit for filing an application under Section 149 of the Act, seeking for amendment of bill of entries / shipping bills, the question of fixing time limit through circular issued by CBEC does not arise.

4.Under the impugned order, the 1^st respondent has relied upon the Circular No.36/2010-Customs, dated 23.09.2010 for the purpose of rejecting the petitioner’s application seeking for amendment of subject shipping bills as per the provisions of Section 149 of the Act.

5.A counter has also been filed by the respondents before this Court by reiterating the contents of the impugned order stating that only in accordance with law the circular has been issued by CBEC referred to supra and therefore according to the respondents rightly the petitioner’s application filed under Section 149 has been rejected.

6.It is also brought to the notice of this Court by the learned Senior Standing Counsel appearing for the respondents that the very same issue raised by the petitioner is now the subject matter of consideration by the Hon’ble Supreme Court in S.L.P.No.38482 of 2025. It is also fairly admitted by the learned Senior Standing Counsel appearing for the respondents that even though an SLP has been filed, as on date, there is no stay granted by the Hon’ble Supreme Court.

7.The said SLP has be