9911796707
TMI Blog2023 (7) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent to reconsider the matter afresh in view of Ext P4 circular. Ext P2 bill of entry is recalled - respondent is directed to reassess Ext P2 bill of entry, in accordance with law, after affording the petitioner an opportunity of being heard - petition allowed. - HONOURABLE MR.JUSTICE C.S.DIAS For The Petitioner : By Advs. M. Balagopal R. Devika Anjali Menon For The Respondent : By Adv Thomas Mathew Nellimoottil JUDGMENT C.S DIAS,J. The writ petition is filed, inter alia, to direct the respondent to recall and reassess Ext P2 bill of entry in terms of Ext P4 circular. 2. The brief relevant facts for the determination of the writ petition are: The petitioner is a company doing manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P2 bill of entry, but is insisting upon the petitioner to pay the IGST manually along with the interest. In the event of petitioner making a manual payment of IGST, the amount will not get reflected in the Customs EDI system and the GSTIN portal, which would deprive the petitioner of his statutory entitlement. The Central Board of Indirect Taxes and Customs (CBIC) has promulgated Ext P4 circular, laying down the procedure to be followed by officers in situations like the one on hand. In the light of Ext P4, the petitioner requested the respondents to recall and reassess Ext P2 bill of entry. There is inaction on the part of the respondent. Hence, the writ petition. 3. The respondent has filed a counter affidavit, denying the allegatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal, this Court may not entertain the writ petition under Article 226 of the Constitution of India. Hence the petitioner may be relegated to exhaust its statutory remedy. 7. The petitioner asserts that it committed a bona fide mistake while preparing the bill of entry. The petitioner had inadvertently applied for duty exemption as per the notification dated 1.4.2015, which was meant for import of goods under the Scheme and failed to remove the exemption under IGST slot. The respondent also did not realise the above mistake, while clearing the goods. Later, when the petitioner realised the mistake, it brought the mistake to the notice of the respondent through Ext P3 request. Yet, the same was not considered. The petitioner relies on Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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