2022 (7) TMI 212 - HC - Customs

Court orders processing of Customs Act amendments, correcting duty rate from 6% to 1% without limitation.

The court granted the petitioners' request for a writ of mandamus to direct processing of applications to amend Bills of Entries under the Customs Act. ... Seeking amendment of Bills of Entries - seeking reflection of rate of tax as 1% as per Sl. No. 263A(ii) of N/N. 12/2012-CE dated 17.03.2012 - Section 149 or Section 154 of the Customs Act - HELD THAT:- The writ petition is disposed of, with a direction to the respondents to decide the petitioner’s application(s), seeking amendment of the subject BOEs, in accordance with the law. Issues:1. Petition seeking a writ of mandamus to direct processing of applications to amend Bills of Entries under Customs Act.2. Allegation of incorrect payment of Countervailing Duty at a higher rate.3. Question of limitation for seeking amendment of Bills of Entries under Customs Act.4. Reliance on previous judgments to support the plea for seeking amendment.Analysis:1. The petitioners sought a writ of mandamus directing the respondent to process applications to amend Bills of Entries under the Customs Act to reflect the correct rate of tax as per a specific notification. The petitioners filed numerous Bills of Entries between May 2014 and January 2015, where Countervailing Duty (CVD) was paid at a higher rate of 6% instead of the correct rate of 1% as per the notification.2. The petitioners contended that they filed applications for amending the Bills of Entries in line with the notification, emphasizing that there is no prescribed limitation for seeking such amendments under the Customs Act, 1962. The petitioners relied on specific judgments, including those from the Telangana High Court and the Bombay High Court, to support their argument regarding the absence of a limitation for seeking amendments.3. Considering the submissions made by the petitioners and the absence of a prescribed limitation for seeking amendments under the Customs Act, the court disposed of the writ petition. The court directed the respondents to decide on the petitioner's application seeking amendments to the Bills of Entries in accordance with the law, indicating a favorable stance towards the petitioners' plea for correction of the Countervailing Duty rate and the processing of their applications without any limitation hindrance.This detailed analysis of the judgment highlights the key issues raised in the petition, the arguments presented by the parties, and the court's decision in favor of the petitioners, emphasizing the importance of correct application of tax rates and the absence of a limitation for seeking amendments under the Customs Act.