2013 (1) TMI 447 - HC - Customs

Writ of Mandamus - seeking amendment of the Bills of Entry as requested by the petitioner company in their letter dated 19.10.2012 - Held that - As the supplier sent the revised invoice for the correct quantity as per packing list bearing the same date & on receipt of the clarification from the supplier and the revised invoice, petitioner submitted a letter dated 19.10.2012 to the first respondent to amend the three Bills of Entry to show the correct quantity of silk fabrics imported. Pleading that the error was realised by the petitioner and have taken corrective action immediately, they sought for amendment of the Bills of Entry. The amendment was sought for even prior to assessment by the appropriate officer. The issue whether the amendment of the Bills of Entry can be granted or not is for the authority to decide. The petitioner has made a request for amendment and that has to be considered on merits either way in such view of the matter, the first respondent is directed to consider the petitioner s claim for amendment of the Bills of Entry as per the request letter dated 19.10.2012. Plea for provisional release of the goods - if the goods are not prohibited goods, which admittedly appears to be so, the petitioner has a right to seek provisional release of the goods. Petitioner is entitled to give a request along with a copy of this order and the authority will consider and pass appropriate orders for provisional release of the goods in terms of the relevant provisions of the Customs Act.

Summary

Issues:
Amendment of Bills of Entry for imported Silk Fabrics, Provisional release of goods under Section 18 of the Customs Act 1962.

Analysis:
The petitioner sought to amend three Bills of Entry for imported Silk Fabrics due to discrepancies between the quantity mentioned in the invoices and the packing list. The supplier acknowledged the error and provided revised invoices for the correct quantities. The petitioner promptly requested the amendment before assessment by the customs officer, emphasizing the corrective action taken. The court directed the first respondent to consider the petitioner's request for amendment, while also allowing the petitioner to respond to a show-cause notice for one Bill of Entry and cooperate for inspection and amendment of the other two Bills of Entry.

Regarding the provisional release of goods, the petitioner had made a request under Section 18 of the Customs Act 1962. The court noted that if the goods were not prohibited, the petitioner had the right to seek provisional release. The petitioner was instructed to submit a request along with a copy of the court's order, and the authority was directed to consider and make suitable decisions in accordance with the relevant provisions of the Customs Act.

In conclusion, the writ petition was disposed of with the direction for amendment of Bills of Entry and provisional release of goods, if not prohibited. The court emphasized cooperation with the authorities for inspection and compliance with show-cause notices, ensuring all actions were taken in accordance with the law.