Travancore Cocotuft Private Limited vs. Deputy Commissioner (Customs)
Held
The Court held that the denial of amendment to the Bills of Entry was incorrect. It directed the respondents to amend the Bills of Entry, allowing the petitioners to correct the CTH and facilitate their claims.
Facts
Petitioners sought amendment of Bills of Entry to correct Customs Tariff Head (CTH) after importing inputs under Advance Authorisation/EoU Scheme and availing IGST exemption. They subsequently paid the IGST and interest, but their request for amendment was denied.
Key Issues
Whether the respondents can deny amendment of Bills of Entry for correcting CTH after payment of IGST and interest, and whether such amendments fall within the scope of the Customs Act.
Sections Cited
Section 149, Section 154, Section 17(4), Rule 96(10)
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Heard together (2 matters)
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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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