9911796707
TMI Blog2024 (9) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... The Appellant] filed letters/representation dated 22.06.2021 before the Asstt. Commissioner, ICD, Mandideep for the purpose of amendment or re-assessment of four Bill of Entries [BEs] dated 16.05.2020 to 09.10.2020 filed by them for import of "Isomalt ST-M". These BEs were assessed and given out of charge from the ICD through EDI System by the proper officer. The goods were take out of the ICD by the appellant. The appellant then sought to rectify the BEs so as to forego the benefit of IGST exemption availed by it on all the four BEs under Advance Authorisation No.5610005722 dated 07.11.2019 so that it could avail the IGST refund on export of finished goods under Section 16 of IGST Act, 2017 [The IGST Act, 2017] read with Rule 96 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding IGST. Now there is no valid ground to re-assess these Bills of Entry. Accordingly, request of the importer for re-assesssment of Bills of Entry is rejected. Importer may be informed in writing." 3. Both the Adjudicating Authority as well as the Appellate Authority had rejected the amendment on the ground that when the bills of entry were filed Explanation to Rule 96(10) of CGST Rules was already inserted vide notification no.16/2020 - Central Tax dated 23.03.2020 and the appellant could have exercised the option either to pay or not to pay any of the duties. Secondly, the appellant had chosen not to pay the basic customs duty and IGST at the time of filing the said BEs, thereafter the appellant cannot change its stand at the later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concluding para, the Apex Court issued the directions in the following terms:- "75. For the foregoing reasons, this court holds that the Revenue has to succeed. The impugned judgment and orders of the Gujarat High Court are hereby set aside. However, since the respondents were enjoying interim orders, till the impugned judgments were delivered, the Revenue is directed to permit them to claim refund or input credit (whichever applicable and/or wherever customs duty was paid). For doing so, the respondents shall approach the jurisdictional Commissioner, and apply with documentary evidence within six weeks from the date of this judgment. The claim for refund/credit, shall be examined on their merits, on a case-by-case basis. For the sak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completion of above payment, the port of import shall make a notional OOC for the BE on the Customs EDI System [so as to enable transmission to GSTN portal of, inter alia, the IGST and Compensation Cess amounts with their date of payment (relevant date) for eligibility as per GST provisions]. (e) the procedure specified at (a) to (d) above can be applied once to a BE." 8. The High Court of Kerala in Travancore Cocotuft Private Limited Vs. Dy. Commissioner (Customs) [2024(4) TMI 446 - Kerala High Court] has considered the provisions of the said circular while dealing with the amendment of BEs in similar circumstances as in the present case, observing as under:- "15. The Central Board of Indirect Taxes and Customs(CBIC), relying on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Rules, 2017 and submitted the report after making payments. Out of the 12 entities who were directed to remit the amount of IGST along with interest, in the case of two entities, the Bills of Entry have been amended. However in the case of the petitioners, amendment to the Bills of Entry have been refused. There is no explanation coming forth from the respondents for choosing a few to allow them to amend the bills of entries and denying the same relief to others. In view of the aforesaid discussion, I am of the view that the petitions are to succeed, and thus, allowed. Respondents are directed to amend the bills of Entry of the petitioners. The petitioner in the Writ Petition No.4670 of 2024 is directed to pay the interest, if al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and submit the requisite information. The Authorities, may accordingly take the decision keeping in view the Apex Court decision in Cosmo Films Ltd. (supra), leading to the issuance of the Circular No.16/2023 and the decision of the Kerala High Court in Travancore Cocotuft Pvt. Ltd. (supra). 10. 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 Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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