Amendment to bill of entry post initiation of proceeding u/s. 28 not permissible: Kerala HC

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...