2024 (4) TMI 1046 - HC - Customs

Seeking amendment of bill of entry - grant of benefit of N/N. 152/2009, dated 31-12-2009 - HELD THAT - In the present case, it appears that nothing has been mentioned in the assessed bill of entry by the respondent with regard to the petitioner s entitlement of exemption under Notification No. 152/2009, dated 31-12-2009. Hence, the petitioner made a rectification application on 1-6-2023. However, in the said rectification application, no order has been passed by the respondent till date. The respondent is directed to dispose of the rectification application dated 1-6-2023 filed by the petitioner in accordance with law after affording an opportunity of personal hearing to the petitioner - the writ petition is disposed off.

Summary

Issues involved:
The issue involves a writ petition filed to direct the respondent to amend the bill of entry by granting the benefit of Notification No. 152/2009, dated 31-12-2009.

Details of the Judgment:

Issue 1: Consideration of exemption in assessed bill of entry
The petitioner had initially claimed exemption under Notification No. 152/2009, dated 31-12-2009 in the bill of entry dated 17-5-2023. However, the respondent did not refer to this exemption in the assessed bill of entry. The petitioner made a representation for rectification, but no order was passed by the respondent. The court noted that the respondent had not considered the petitioner's entitlement to the exemption in the assessed bill of entry. The court directed the respondent to dispose of the rectification application filed by the petitioner and decide whether the petitioner is entitled to the exemption under the said notification. The respondent was given 6 weeks to complete this exercise.

In conclusion, the High Court of Madras directed the respondent to consider the petitioner's entitlement to the exemption under Notification No. 152/2009, dated 31-12-2009 and dispose of the rectification application accordingly within 6 weeks.