9911796707
TMI Blog2025 (1) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioners (in all W.Ps) : M/s. Mannat Naraich for M/s.A.T. Rajaraman For the Respondents (in all W.Ps) : Mr. R. Sidharth for R2 and R3, Mr. S. Gurumoorthy for R4 COMMON ORDER By this common order, all these Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the impugned Public Notice No.88/2019 issued by the Commissioner of Customs, Chennai and the individual order rejecting the request of the petitioner for amending the respective Bill of Entries under which the goods were cleared from the petitioner for clearing the goods from SEZ units. It appears that while filing the Bill of Entry, the petitioner had by mistake paid 20% of the Customs duty and therefore wanted an amendment to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 to pass a reasoned/speaking order in the situation in case on verification, self- assessment is not found to be satisfactory, an order of reassessment has to be passed under Section 17(4). Section 128 has not provided for an appeal against a speaking order but against "any order" which is of wide amplitude. The reasoning employed by the High Court is that since there is no lis, no speaking order is passed, as such an appeal would not lie, is not sustainable in law, is contrary to what has been held by this Court in Escorts. 44. The provisions under Section 27 cannot be invoked in the absence of amendment or modification having been made in the bill of entry on the basis of which self-assessment has been made. In other words, the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior to amendment and post-amendment under the Finance Act, 2011, we are of the opinion that the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within the ken of Section 27 to set aside the order of self-assessment and reassess the duty for making refund; and in case any person is aggrieved by any order which would include self-assessment, he has to get the order modified under Section 128 or under other relevant provisions of the Act." 4. A reading of the above paragraphs indicates that not only a Bill of Entry can be modified by way of an Appeal before the Appellate Authority but also other rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er notwithstanding the fact that the petitioner had allegedly by mistake filed Bill of Entry under the Heading 8501 of the Customs Tariff Act, 1975. The petitioner is also given liberty to produce the additional evidence in the form of a Chartered Engineer Certificate certifying that the imported goods are available in the 15 MW (AC) Grid Inter Active Solar PV Power Project in Ettankulam Village, Manoor Taluk, Tirunelveli District and that satisfy the requirements of the goods following under the Heading 8541 of the Customs Tariff Act, 1975. The 2nd respondent is directed to complete the assessment after amending the Bill of Entry under Section 149 of the Customs Act, 1962. 19. The writ petition stands allowed, in terms of the above obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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