Court orders respondent to consider petitioners' applications for amending assessments on Bills of Entry under Customs Act.

The court directed the respondent to consider the petitioners' applications for amending assessments on Bills of Entry under Section 149 of the Customs Act, 1962, based on Notification 12/2012, which specified a lower duty rate. The court emphasized compliance with the law and granted the petitioners a personal hearing opportunity within four weeks, without imposing any costs.

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Issues:
Prayer for direction to amend and modify assessments made in respect of Bills of Entry by applying Notification No.12/2012-Customs under Section 149 of the Customs Act, 1962.

Analysis:
The petitioners, engaged in importing and trading, imported goods valued at specific amounts through Chennai Port. The Bills of Entry were assessed with certain duties, which the petitioners paid and cleared the goods. Later, they discovered that the basic customs duty applicable was lower than assessed, prompting them to seek amendment under Section 149 of the Customs Act, 1962.

The petitioners argued that they were not aware of the correct duty rate initially and only realized the error upon verification. They submitted representations for amendment based on Notification 12/2012 dated 17.3.2012, which specified a lower duty rate than what was initially assessed. The provision under Section 149 allows for amendment of documents presented in the Customs House, with the caveat that post-clearance amendments require documentary evidence existing at the time of clearance.

The petitioners relied on a pre-existing Notification from the Department and a decision from the High Court of Bombay to support their claim that paying duty under a mistake of law should not lead to being assessed with a higher duty. The court acknowledged the pending applications from the petitioners and directed the respondent to consider them on merit, pass a speaking order, and provide a personal hearing opportunity within four weeks from the date of the order, emphasizing compliance with the law and no cost imposition.

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