M/S. United Coir Factories vs. Union Of INDIA
Held
The Court held that the amendment of Bills of Entry falls within the domain of Section 149 read with Section 154 of the Customs Act. Upon amendment, consequential reassessment under Section 17(4) of the Customs Act would be in order.
Facts
Petitioners, engaged in export of coir products, imported raw materials under the Advance Authorisation Scheme, claiming exemption from Basic Customs Duty and IGST. They later paid the IGST and interest, requesting amendment of Bills of Entry to reflect this payment. However, their requests were denied, and show cause notices were issued.
Key Issues
Whether the respondents can refuse to amend the Bills of Entry after the petitioners have paid the IGST and interest, and whether such amendment is permissible under the Customs Act.
Sections Cited
Section 149, Section 154, Section 17(4), Rule 96(10)
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WPC Nos.5394 of 2024 and Conn.cases - : 1 : - C.R. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 1ST DAY OF APRIL 2024 / 12TH CHAITHRA, 1946 WP(C) NO. 4670 OF 2024 PETITIONER: TRAVANCORE COCOTUFT PRIVATE LIMITED, COIR PARK, THIRUVIZHA, CHERTHALA, KOLLAM, KERALA, REPRESENTED BY ITS DIRECTOR, SRI.P. MAHADEVAN., PIN - 688539 BY ADVS. ANIL D. NAIR TELMA RAJU ADITYA UNNIKRISHNAN RESPONDENTS: 1 DEPUTY COMMISSIONER (CUSTOMS), INDIRA GANDHI ROAD, WILLINGDON ISLAND, KOCHI, KERALA, PIN - 682009 2 ASSISTANT COMMISSIONER (CUSTOMS), INDIRA GANDHI ROAD, WILLINGDON ISLAND, KOCHI, KERALA, PIN - 682009 3 THE DIRECTOR GENERAL OF GST (INTELLIGENCE), KOCHI ZONE UNIT, CENTRAL EXCISE BHAVAN,KATHRIKADAVU, KALOOR, PIN - 682017 4 THE ADDITIONAL COMMISSIONER, GENERAL GST AND CENTRAL EXCISE, CENTRAL GST BHAVAN, THIRUVANANTHAPURAM, PIN - 695001 5 COMMISSIONER (CUSTOMS), INDIRA GANDHI ROAD, WILLINGDON ISLAND,KOCHI, KERALA, PIN - 682009 BY ADV P.R.SREEJITH, SCGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.04.2024, ALONG WITH WP(C).5394/2024, 6090/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWIN
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