9911796707
TMI Blog2022 (4) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... arried out in the bills of entry, the refund of excess Customs Duty was denied - HELD THAT:- The respondents, says that the amendment sought by the petitioner in the bills of entry, can only be carried out in terms of Section 149 of the Customs Act, 1962. In this regard, he has drawn our attention to the first proviso appended to the said provision - petitioner, on the other hand, says, as notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AJIV SHAKDHER, J. (ORAL):- CM APPL. 17969/2022 1. Allowed, subject to the petitioner filing typed copies of dim documents within four weeks. W.P.(C) 5980/2022 2. Issue notice. 2.1. Mr. Anurag Ojha accepts notice on behalf of the respondents. 3. With the consent of the counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated in the writ petition is that, although the petitioner has paid excess Basic Customs Duty [in short, BCD ] against the bills of entry pertaining to the June July 2018, the amendments to the said bills of entry have not been carried out by the respondents. 5.1. It is the petitioner s case that because the necessary amendments have not been carried out by the respondents, the next steps i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , who appears on behalf of the petitioner, on the other hand, says, as noticed above, the document which would show that the petitioner has paid excess BCD is the exemption notification dated 02.02.2018. 9. In these circumstances, the respondents are directed to treat the present writ petition, as a representation and deal with the same. 9.1. The respondents will grant personal hearing to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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