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TMI Blog2024 (9) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act? - HELD THAT:- From the impugned order, it is evident that the appellant in their submissions have contended that DRI vide their letter, 20.11.2020 in other cases requested to the Adjudicating Authority to consider the appeals of all importers, who are willing to pay such IGST along with interest, however, as observed by the Commissioner, (Appeals) the said letter was not submitted by the appellant. It is, therefore, directed that both the appellant and the Revenue may place on record the particulars of all the cases, where amendment has been allowed in similar circumstances so as to enable the Adjudicating Authority to arrive at a consistent and uniform conclusion. The impugned order is hereby set aside - The appeal is, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to Advance Authorisation Scheme [ AA] , specific queries were raised as to:- a) Details of SB s, if any, through which exports have been made under the Advance Licence, while claiming refund of IGST on exported goods; b) Whether party had received any communication from any formation contemplating requirement of similar information. c) As undertaking was required to be given that no exports have been made using the raw materials mentioned in the BEs from any port on the country. d) To provide port wise details of exports from 16.05.2020. The importer submitted that undertaking but no other information as requested above was provided. After going through the submissions, the proper officer vide communication dated 12.10.2021 in terms of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this appeal is whether the appellant is entitle to seek the amendment of the BEs under Section 149 of the Customs Act. 6. The learned counsel for the appellant has relied on the decision of the Gujarat High Court in Cosmo Films Ltd. versus Union of India and Ors. [ 2020(43) GSTL 577 (Guj.) ] , where the fulfilment of pre-import condition incorporated in the Foreign Trade Policy and Handbook of Procedure, Notification No.33/2015-20 and Notification 79/2015 CUS both dated 13.10.17 to claim exemption of IGST and GST compensation cess on inputs imported into India for the production of goods to be exported from India on the strength of an Advance. Authorisation was held to be arbitrary and unreasonable. The learned Authorised Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023, specifying the procedure to be followed, not only by the respondents in that case, but in respect of other importers also, the relevant para of the circular is quoted below:- 5.2 Keeping above aspects in view, noting that the order of the Hon'ble Court shall have bearing on importers others than the respondents, and for purpose of carrying forward the Hon'ble Court's directions, the following procedure can be adopted at the port of import (POI):- (a) for the relevant imports that could not meet the said pre-import condition and are hence required to pay IGST and Compensation Cess to that extent, the importer (not limited to the respondents) may approach the concerned assessment group at the POI with relevant details for pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rashtra had issued public notice dated 23 rd February 2024 for amending the Bills of Entry as per the procedure prescribed in different scenarios mentioned in the said public notice. In view of the notification No.78/2017-Customs dated 13th October 2017 and the public notice, the stand of the respondents that the Bills of entry cannot be allowed to be amended as the petitioners have not paid the IGST at the time of clearance of the imported goods and as a Bill of entry can be amended only on the basis of the documents available at the time of clearance of the goods, does not hold a valid ground for rejecting amendment of the Bill of Entry. Rejecting the application for amendment of the Bills of Entry despite payment of IGST and interest exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All.) ] , which is related to the era of modvat Credit also supports the view arrived at by me. The question before the Court was whether the manufacturer can be treated as not having taken credit on the inputs used in the manufacture of final products, even though it was originally taken but subsequently reversed and referring to the decision of the Tribunal by a five Member Bench in the case of Franco Italian Company Pvt. Ltd. v CCE [ 2000 (120) ELT 792 ] , where the decision was based on the law laid down by the Apex Court in the case of Chandrapur Magnet Wire (P) Ltd Vs. CC, Nagpur [ 1996(81) ELT 3 ] , it was concluded, that reversal of modvat credit amounts to non-taking of credit on the inputs as the benefit has to be given of the not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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