2022 (4) TMI 1048 - HC - Customs

Court Orders Personal Hearing for Petitioner's Representative, Requires Speaking Order on Relief

The court directed the respondents to treat the writ petition as a representation and conduct a personal hearing for the petitioner's authorized ... Denial of refund of excess BCD alongwith the interest - Amendments in the bills of entry not made - petitioner has paid excess Basic Customs Duty (BCD) against the bills of entry pertaining to the June & July 2018 - it is the case of petitioner that due to amendment not carried out in the bills of entry, the refund of excess Customs Duty was denied - HELD THAT:- The respondents, says that the amendment sought by the petitioner in the bills of entry, can only be carried out in terms of Section 149 of the Customs Act, 1962. In this regard, he has drawn our attention to the first proviso appended to the said provision - petitioner, on the other hand, says, as noticed above, the document which would show that the petitioner has paid excess BCD is the exemption notification dated 02.02.2018. The respondents are directed to treat the present writ petition, as a representation and deal with the same - the respondents will grant personal hearing to the authorized representative of the petitioner, and, thereafter, pass a speaking order with regard to the relief sought by the petitioner - petition disposed off. Issues Involved:1. Amendment of Bills of Entries for Imported Goods2. Refund of Excess Basic Customs DutyAnalysis:Issue 1: Amendment of Bills of Entries for Imported GoodsThe petitioner sought a Writ of Mandamus directing the respondents to carry out necessary amendments in the Bills of Entries generated in June & July 2018 for Imported Goods. The petitioner claimed to have paid excess Basic Customs Duty (BCD) and requested the duty to be reflected at 10% instead of 20%. The petitioner argued that the necessary amendments were not carried out by the respondents, hindering the refund process for the excess BCD along with interest. The petitioner's basis for the excess payment was an exemption notification dated 02.02.2018, issued by the Government of India, Ministry of Finance. The respondents contended that the amendment could only be made in accordance with Section 149 of the Customs Act, 1962, and referred to the first proviso attached to the provision. The court directed the respondents to treat the writ petition as a representation and conduct a personal hearing for the petitioner's authorized representative. The respondents were instructed to pass a speaking order addressing the relief sought by the petitioner within eight weeks from the date of the court order.Issue 2: Refund of Excess Basic Customs DutyThe main contention in the writ petition was the refund of excess Basic Customs Duty paid by the petitioner. The petitioner highlighted that the amendments to the Bills of Entries were crucial for initiating the refund process. The court emphasized that the respondents must grant a personal hearing to the petitioner's authorized representative and subsequently issue a speaking order regarding the relief sought. The court instructed the respondents to complete this process within eight weeks from the date of receiving a copy of the court order. The judgment concluded by disposing of the writ petition in the terms outlined, emphasizing compliance with the digitally signed copy of the order for all involved parties.