2023 (4) TMI 1086 - SCH - Customs

Seeking amendment in the bills of entry - non-availability of the decision in the case of M/S SRF LTD., M/S ITC LTD VERSUS COMMISSIONER OF CUSTOMS, CHENNAI, COMMISSIONER OF CUSTOMS (IMPORT AND GENERAL) , NEW DELHI 2015 (4) TMI 561 - SUPREME COURT at the time of the clearance of the goods pertaining to the Bills of Entry in the present case - re-assessment, pertaining to a different period has not been considered by the 2nd respondent - assessment of the Bills of Entry - appealable order or not. It was held by Telangana High Court that The impugned order passed by the 2nd respondent cannot be sustained and is violative of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India and also the Customs Act, 1962, and it is accordingly set aside. HELD THAT - The impugned judgment and order of the High Court need not be interfered with. SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition and declined to interfere with the impugned judgment and order of the High Court. Delay was condoned, and pending applications were disposed of.