Application to Be Treated as Rectification Request Under Customs Act; Decision Timeline Set for Both Parties.

The HC directed the respondent to treat the petitioner's application as a rectification request under Section 149 of the Customs Act, despite the absence of explicit terminology. The petitioner must submit all relevant documents within two weeks, and the respondent must decide within four weeks thereafter. The writ petition was disposed of without costs, and the related miscellaneous petition was closed.

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Issues Involved:
The assessment of bill of entry under Notification No.152/2009-customs for exemption of basic customs duty.

Summary:
The petitioner, engaged in the wholesale business of iron and steel products, imported hot rolled steel in coils claiming exemption under Notification No.152. The petitioner sought rectification of the Bill of Entry as the benefit of the notification was not extended to certain items. The respondent argued that the petitioner's request was for re-assessment, not rectification under Section 149 of the Customs Act.

The Court noted that the communication from the petitioner clearly indicated a request for rectification, even though the word "rectification" was not explicitly used. The power under Section 149 of the Customs Act allows the proper officer to consider such applications, and the absence of specific terminology does not invalidate the request.

It was emphasized that the petitioner must provide all relevant documents to establish the claim for exemption at the time of clearance of the goods. The Court directed the respondent to treat the application as a rectification request and make a decision within four weeks of receiving all necessary documents from the petitioner, who was instructed to submit the documents within two weeks of the order.

The writ petition was disposed of with the above directions, without costs, and the related miscellaneous petition was closed accordingly.

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