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of <h1>Amendment Application Rejections Quashed, Reconsideration Ordered Under Customs Act Within Two Months.</h1> <h3>M/s. Minera Steel And Power Pvt. Ltd. Versus The Assistant Commissioner of Customs, The Assistant Commissioner of Customs, (Refunds II), Chennai</h3> M/s. Minera Steel And Power Pvt. Ltd. Versus The Assistant Commissioner of Customs, The Assistant Commissioner of Customs, (Refunds II), Chennai - TMI Issues involved:The rejection of applications for amendment of bills of entry under orders dated 09.11.2023.Summary:The petitioner, a manufacturer of basic iron and steel, imported 'steam coal' under bills of entry for home consumption, seeking exemption from basic customs duty under the Australia India Economic Co-operation and Trade Agreement. The petitioner's amendment applications were rejected, leading to the filing of writ petitions challenging the orders.The petitioner's counsel argued that a public notice cancellation and a previous court judgment supported the petitioner's claims for amendment, citing the misinterpretation of a Supreme Court judgment. The senior standing counsel for the respondents contended that amendments under Section 149 of the Customs Act are limited to rectifying errors in import documents, not substantial alterations to assessments.The court examined Section 149 of the Customs Act, highlighting that amendments can be made post-clearance based on existing documentary evidence. The court emphasized that the determination of goods' origin should be done by the customs officer, not the court. Regarding the Supreme Court judgment's implications, the court clarified that it did not restrict the assessee's remedies to only filing an appeal.Upon reviewing the impugned orders, the court found deficiencies in the rejection rationale, directing a reconsideration based on the certificate of origin and relevant documents. The court quashed the orders and remanded the matters for proper examination and fresh orders within two months, emphasizing compliance with Section 149 and other Customs Act provisions.In conclusion, the writ petitions were disposed of with no costs, and connected miscellaneous petitions were closed.
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