https://www.taxtmi.com/caselaws?id=751265 The Kerala HC allowed writ petitions challenging refusal to amend Bills of Entry for imported goods under Advanced Authorisation and EOU schemes. Petitioners sought amendments to reflect IGST payments made post-clearance for export refund claims. The court noted CBIC Circular No.16/2023 provided procedures for such amendments despite Section 149's second proviso. Respondents' contention that Bills of Entry cannot be amended without IGST payment at clearance was rejected, as petitioners had paid IGST and interest. The court found discriminatory treatment where some entities were allowed amendments while others were denied. HC directed respondents to amend petitioners' Bills of Entry, with one petitioner required to pay pending interest within 15 days. en-us Mon, 01 Apr 2024 00:00:00 +0530 Mon, 21 Oct 2024 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751265 The Kerala HC allowed writ petitions challenging refusal to amend Bills of Entry for imported goods under Advanced Authorisation and EOU schemes. Petitioners sought amendments to reflect IGST payments made post-clearance for export refund claims. The court noted CBIC Circular No.16/2023 provided procedures for such amendments despite Section 149's second proviso. Respondents' contention that Bills of Entry cannot be amended without IGST payment at clearance was rejected, as petitioners had paid IGST and interest. The court found discriminatory treatment where some entities were allowed amendments while others were denied. HC directed respondents to amend petitioners' Bills of Entry, with one petitioner required to pay pending interest within 15 days. Case-Laws Customs Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751265