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of <h1>Court orders respondent to consider amending Bills of Entry for Silk Fabrics, petitioner to comply with Customs Act.</h1> <h3>M/s. Enterprise International Ltd.. Versus Assistant Commissioner of Customs & Anr.</h3> M/s. Enterprise International Ltd.. Versus Assistant Commissioner of Customs & Anr. - TMI Issues:Amendment of Bills of Entry for imported Silk Fabrics, Provisional release of goods under Section 18 of the Customs Act 1962.Analysis:The petitioner sought to amend three Bills of Entry for imported Silk Fabrics due to discrepancies between the quantity mentioned in the invoices and the packing list. The supplier acknowledged the error and provided revised invoices for the correct quantities. The petitioner promptly requested the amendment before assessment by the customs officer, emphasizing the corrective action taken. The court directed the first respondent to consider the petitioner's request for amendment, while also allowing the petitioner to respond to a show-cause notice for one Bill of Entry and cooperate for inspection and amendment of the other two Bills of Entry.Regarding the provisional release of goods, the petitioner had made a request under Section 18 of the Customs Act 1962. The court noted that if the goods were not prohibited, the petitioner had the right to seek provisional release. The petitioner was instructed to submit a request along with a copy of the court's order, and the authority was directed to consider and make suitable decisions in accordance with the relevant provisions of the Customs Act.In conclusion, the writ petition was disposed of with the direction for amendment of Bills of Entry and provisional release of goods, if not prohibited. The court emphasized cooperation with the authorities for inspection and compliance with show-cause notices, ensuring all actions were taken in accordance with the law.
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