The Madras High Court has granted the petitioner an exemption from Countervailing Duty (CVD) on silk fabrics imported from China under Central Excise Notification No. 30/2004, in accordance with Section 149 of the Customs Act, 1962.
A writ petition has been filed under Article 226 of the Constitution of India, seeking a Writ of Mandamus. The petitioner requests the court to direct the respondent to promptly amend nine Bills of Entry under Section 149 of the Customs Act. This amendment, as requested by the petitioner in a letter dated April 29, 2023, is necessary to enable the petitioner to claim an exemption from Countervailing Duty (CVD) under the Central Excise Notification No. 30/2004, dated July 9, 2004. Following this amendment, the petitioner intends to apply for a refund under Section 27 of the Customs Act for the excess CVD paid.
The petitioner explained that silk fabrics were imported from China through nine Bills of Entry, for which a CVD of approximately Rs. 3, 50,000 was paid. The petitioner claimed entitlement to an exemption from CVD under Central Excise Notification No.30/2004, dated July 9, 2004, and requested the respondent to amend the Bills of Entry accordingly. As no action was taken in response to this request, the petitioner filed the present writ petition.
Get a Copy of GST on Services Ready Reckoner, Click here
Mr. M. Santhanaraman, senior standing counsel representing the respondent, acknowledged the notice. He argued that the petitioner was not entitled to seek an order directing the amendment in these proceedings.
Documents submitted include the petitioner’s request for amendment dated April 29, 2023. According to Section 149 of the Customs Act, any request for amendment must be considered in accordance with its provisions, especially when the goods have already been cleared for home consumption. Thus, issuing a mandamus directing amendment was not appropriate at this stage. However, the court suggested that the respondent consider and dispose of the petitioner’s request.
Get a Copy of GST on Services Ready Reckoner, Click here
Justice Senthil Kumar Ramamoorthi, in disposing of the writ petition, instructed the respondent to review and resolve the petitioner’s amendment request dated April 29, 2023, as per Section 149 of the Customs Act, within six weeks, ensuring that the petitioner is provided with a reasonable opportunity to present their case.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
