Microweb Enterprises Pvt. Ltd. Vs Deputy Commissioner of Customs Appraising Group (Madras High Court)
In Microweb Enterprises Pvt. Ltd. Vs Deputy Commissioner of Customs Appraising Group, the Madras High Court directed customs authorities to consider the petitioner’s request for amending nine Bills of Entry under Section 149 of the Customs Act, 1962. The petitioner imported silk fabrics from China and paid a Countervailing Duty (CVD) of approximately Rs. 3,50,000. However, they later claimed exemption from CVD under Central Excise Notification No. 30/2004 dated 9th July 2004 and sought amendment of the Bills of Entry. Since no action was taken by customs authorities on the request made in April 2023, the petitioner filed a writ petition. While the court did not issue an immediate order for amendment, it instructed the customs authorities to consider the request in accordance with Section 149, which governs amendments after goods have been cleared for home consumption. The court gave the customs department six weeks to process the request, ensuring the petitioner is provided with a fair hearing. No costs were awarded in the case.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner seeks a direction for the amendment of 09 Bills of Entry pursuant to the petitioner’s application for amendment.
