AL Kabeer Exporters Vs Deputy Commissioner of Customs (Imports) (Kerala High Court)
Kerala High Court held that importer mis-declared semi-dried dates imported by them as fresh dates hence IGST exemption wrongly claimed. Further, importer approached to amend bill of entry only after initiation of proceedings under section 28, accordingly, amendment is not permissible.
Facts- The petitioner is a partnership firm and conducting business under the name and style ‘Al Kabeer Exporters’. The petitioner imported different grades of semidried dates, as per Bill of Entry dated 08.05.2020 through Cochin Sea Port. In the Bill of Entry furnished by the petitioner, the goods were classified as semi-dried dates and included under the CTH08041020. However, in the said bill of entry, the petitioner availed exemption from IGST that was available for fresh dates. Accordingly, the goods were cleared, by collecting duty at the rate of customs duty 20% + Social Welfare Surcharge (SWS) 10% + IGST nil. Later, during the post clearance audit of the above mentioned Bill of Entry, it was found that, IGST exemption was wrongfully availed by the petitioner, since, the semi dried dates, which was the declared goods as per the bill of entry, was not eligible for exemption and they attract IGST @ 12% as per notification No. 1/2017 dated 28.06.2017.
