Case Law Details
Travancore Cocotuft Private Limited Vs Deputy Commissioner (Customs) (Kerala High Court)
Kerala High Court held that Section 149 of the Customs Act is an additional remedy available to the person who seek amendment of the Bill of Entry. Thus, modification of the assessment order can be either under section 128 or under other relevant provisions of the Act i.e. Section 149.
Facts-
The petitioner is engaged in the business of manufacture and export of mats, mattings, other floor coverings of coir and other textile materials. The petitioner is a registered dealer under the CGST/IGST Act and Rules made thereunder.
The petitioner would import raw materials for the purpose of exporting finished goods under Advanced Authorisation Scheme. Under the said Scheme, an exporter is entitled to import inputs by claiming exemption of Basic Customs Duty (“BCD”) and Integrated Goods and Services Tax (“IGST”). The petitioner requested for amendment of Bill of Entry by the 4th respondent after payment of IGST and interest thereon. However, the said request has been declined and the impugned show cause notice and order thereof have been issued which are under challenge in the present Writ Petition.
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