Case Law Details
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.
2. The petitioner states that silk fabrics were imported from China under 9 Bills of Entry after paying Countervailing Duty (CVD) of about Rs.3,50,000/-. By asserting that the petitioner is entitled to CVD exemption under Central Excise Notification No.30/2004 dated 09.07.2004, the petitioner, by letter dated 29.04.2023, requested the respondent to amend the 9 Bills of Entry under Section 149 of the Customs Act, 1962 (the Customs Act). On the ground that no action was taken on the request for amendment, the present writ petition was filed.
3. Mr. M. Santhanaraman, learned senior standing counsel, accepts notice for the respondent. He submits that the petitioner is not entitled to seek an order directing amendment in these proceedings.
4. The documents on record include the petitioner’s request for amendment on 29.04.2023. A request for amendment has to be considered in accordance with Section 149 of the Customs Act, including the proviso thereto, especially when such request is made after the relevant goods were cleared for home consumption. Therefore, a mandamus directing amendment cannot be issued at this juncture. Nonetheless, the respondent may be directed to consider and dispose of the petitioner’s request.
5. Accordingly, W.P.No.4466 of 2024 is disposed of by directing the respondent to consider and dispose of the petitioner’s request for amendment dated 29.04.2023 in accordance with Section 149 of the Customs Act. The said request shall be disposed of within a maximum period of six weeks from the date of receipt of a copy of this order after providing a reasonable opportunity to the petitioner. No costs.
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