2022 (2) TMI 750 - SCH - Customs

Inadvertent mistake in self-assessed Bills of Entry - Seeking Direction to the respondents to reassess the customs duty - It was held by High Court that petitioner has made out a case for issuance of a direction to the respondents for correction of the mistake or error in classification of the goods from CTH '85176990' to '85176930' and thereby for amendment of the Bills of Entry. Refusal of the respondents to look into the aforesaid grievance of the respondents is therefore not justified - HELD THAT - There are no reason to entertain this petition under Article 136 of the Constitution of India - The petition seeking special leave to appeal is, accordingly, dismissed.

Summary

The Supreme Court of India dismissed the petition seeking special leave to appeal under Article 136 of the Constitution of India. All pending applications were disposed of. Justices Dinesh Maheshwari and Vikram Nath presided over the case.