9911796707
TMI Blog2024 (2) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... and trading in iron and steel products - HELD THAT:- Given the fact that power is conferred u/s 149 of the Customs Act on the proper officer to consider an application for rectification, there is no reason to reject the application merely because it does not make reference to Section 149 or on the ground that the word rectification is not used therein. It should, however, be noticed that it is ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 is closed. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. Hari Radhakrishnan For the Respondent : Ms. Anu Ganesan, Jr. Penal Counsel ORDER The petitioner challenges the assessment of bill of entry No.8811794 dated 17.11.2023 (the Bill of Entry) and seeks rectification or re-assessment thereof in light of Notification No.152/2009- customs dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the Bill of Entry and for reassessment in terms thereof. Since the said request was not considered, the present writ petition is filed. 4. By inviting my attention to the Bill of Entry, Notification No.152 and the communication dated 26.12.2023, learned counsel submits that the petitioner is entitled to rectification of the Bill of Entry under Section 149 of the Customs Act, 1962 (the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred under Section 149 of the Customs Act on the proper officer to consider an application for rectification, there is no reason to reject the application merely because it does not make reference to Section 149 or on the ground that the word rectification is not used therein. 7. It should, however, be noticed that it is necessary for the person claiming exemption to place on record and estab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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