The Madras High Court directed the Customs Department to process the amendment application of the Mahindra & Mahindra Ltd for 3 Bills of Entry.
The company, Represented by its Authorised Signatory Ishwar Sawnani, had petitioned the court to instruct the Assistant Commissioners of Customs, Group 5A, in different regions of Tamil Nadu, to consider these applications under Section 149 of the Customs Act, 1962.
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The counsel for Mahindra & Mahindra Ltd stated that there was a need to correct the Bills of Entry, prompting the company to file amendment applications on February 19, 2024. Despite sending reminders on May 10, 2024, and June 11, 2024, the department had not taken any action to address these applications. The counsel requested the court to direct the respondents to issue orders regarding the amendments.
Also read: Complete Case Digest on Pre-Deposits under Customs, Excise, and Service Tax Cases
The Senior Panel Counsel for the respondents agreed that the writ petitions should be resolved by directing the respondents to act accordingly.
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The bench of Justice Krishnan Ramasamy ordered the customs department to dispose of the applications, within three weeks of receiving a copy of the court’s order. The court also directed that the department must provide company with a personal hearing opportunity before rejecting any application.
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