2024 (2) TMI 1273 - HC - Customs

Seeks rectification or re-assessment - Claim of Exemption under Notification No.152/2009-customs - manufacturing and trading in iron and steel products - HELD THAT - Given the fact that power is conferred u/s 149 of the Customs Act on the proper officer to consider an application for rectification, there is no reason to reject the application merely because it does not make reference to Section 149 or on the ground that the word rectification is not used therein. It should, however, be noticed that it is necessary for the person claiming exemption to place on record and establish that all relevant documents were in existence at the time of clearance of the goods concerned for home consumption. Therefore, it is necessary to direct the petitioner to produce such documents. Thus, this writ petition is disposed of by directing the respondent to consider the application dated 26.12.2023 as a rectification application and dispose of the same on merits within four weeks of production of all relevant documents by the petitioner. The petitioner is directed to produce all relevant documents before the respondent within a maximum period of two weeks from the date of receipt of a copy of this order. W.P.No.2443 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.No.2668 of 2024 is closed.

Summary

Issues Involved:
The assessment of bill of entry under Notification No.152/2009-customs for exemption of basic customs duty.

Summary:
The petitioner, engaged in the wholesale business of iron and steel products, imported hot rolled steel in coils claiming exemption under Notification No.152. The petitioner sought rectification of the Bill of Entry as the benefit of the notification was not extended to certain items. The respondent argued that the petitioner's request was for re-assessment, not rectification under Section 149 of the Customs Act.

The Court noted that the communication from the petitioner clearly indicated a request for rectification, even though the word "rectification" was not explicitly used. The power under Section 149 of the Customs Act allows the proper officer to consider such applications, and the absence of specific terminology does not invalidate the request.

It was emphasized that the petitioner must provide all relevant documents to establish the claim for exemption at the time of clearance of the goods. The Court directed the respondent to treat the application as a rectification request and make a decision within four weeks of receiving all necessary documents from the petitioner, who was instructed to submit the documents within two weeks of the order.

The writ petition was disposed of with the above directions, without costs, and the related miscellaneous petition was closed accordingly.