2013 (1) TMI 447

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....O R D E R This Writ Petition is filed praying to issue a Writ of Mandamus, directing the respondents to permit amendment of the Bills of Entry Nos.8053958 dated 26.9.2012, 7948185 dated 14.9.2012 and 8005720 dated 21.9.2012 as requested by the petitioner company in their letter dated 19.10.2012 addressed to the first respondent.   2. Heard Mr.P.Mahadevan, learned counsel appearing for t....

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....Entry No.8053058 dated 26.9.2012, petitioner made payment to the supplier M/s.Zhejiang Cathaya Transtra Co. Ltd., as per the invoice. At the time of processing the customs documents, petitioner states that they found the quantity mentioned in the invoice did not match with the quantity mentioned in the packing list. At this juncture, the supplier communicated to the petitioner by letter dated 10.1....

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....f the Bills of Entry. The amendment was sought for even prior to assessment by the appropriate officer. Since no action has been taken to correct the entries and complete the assessment formalities within the time frame, the present writ petition has been filed for the above stated relief. 4. Pending writ petition there is also a petition filed for a direction to release the goods provisionally....

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....lleged violation of Sections 111(m) and 112(a) of the Customs Act and has been served on the petitioner on 27.11.2012.   7. The issue whether the amendment of the Bills of Entry can be granted or not is for the authority to decide. The petitioner has made a request for amendment and that has to be considered on merits either way. 8. In such view of the matter, the first respondent is di....