TaxTMI 
TaxTMI 
2022 (4) TMI 1374
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....her refund a sum of Rs. 5,91,97,944/-. 2.The case of the petitioner is that the petitioner had imported solar panel modules for the purpose of establishing 15 MW (AC) Grid Inter Active Solar PV Power Project in Ettankulam Village, Manoor Taluk, Tirunelveli District and had filed the following Bill of Entries. S.No Bill of Entry Date 1 5491731 08.03.2018 2 5491871 08.03.2018 3 5491903 08.03.2018 4 5712744 24.03.2018 3.It is the further case of the petitioner that by mistake the petitioner classified the imports under the heading 8501 of the Customs Tariff Act, 1975 and thus, calculated the basic customs duty at 7.5%, though the imports were to be made by declaring the correct classification ....
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..../module is equipped with elements but these elements do not supply the power to an external load ie., a motor, an electrolyser etc., then the solar panel/module is classifiable under CTH 8541. c) Solar panel module without element is classifiable under CTH 8541. 2. In this regard, Board has further received representations from the trade regarding classification of solar modules/panels equippted with by pass diodes. The trade is of the view that the function of the bypass diodes in the module is to protect the solar modules/panels at the time of shading of solar cells and not to control the direction of the current. Therefore, in their opinion, solar modules equipped with bypass diode merits classification under Heading 85....
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....sionerate reported in 2021 (378) E.L.T. 628(Tri.Channai)." 7.The learned counsel for the petitioner further submits that the Hon'ble Supreme Court in the case of ITC Limited Vs. Commissioner of Central Excise, Kolkata IV reported in (2019) 17 SCC 46, has held as under:- "43.As the order of self-assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby. The expression 'Any person' is of wider amplitude. The revenue, as well as assessee, can also prefer an appeal aggrieved by an order of assessment. It is not only the order of reassessment which is appealable but the provisions of Section 128 make appealable any decision or order under the Act inclu....
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....an be modified either by filing an appeal before the Appellate Authority under Section 128 of the Customs Act, 1962 or any other provisions of the Customs Act. It is submitted that in this case, the petitioner made an inadvertent mistake by filing the Bill of Entry under the Risk Management System and thus the goods were cleared without examination. However, the petitioner has all the contemporaneous documents to establish that the imported goods would fall under the Heading 8541 of Customs Tariff Act, 1975. The learned counsel for the petitioner therefore prays that the petitioner may be given an opportunity to establish the same notwithstanding the fact that the subject Bill of Entries were filed for the imported goods under the Heading 8....
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.... years, since the assessment was completed. It is therefore submitted that the writ petition filed at this distant point of time in 2021 is therefore liable to be dismissed on account of latches and therefore, the learned counsel for the respondents prays for dismissal of this writ petition. 14.I have considered the arguments advanced by the learned counsel for the petitioner and the Senior Standing Counsel for the respondents. 15.The petitioner had imported the solar panel modules for the purpose of establishing 15 MW (AC) Grid Inter Active Solar PV Power Project in Ettankulam Village, Manoor Taluk, Tirunelveli District and had filed the Bill of Entries as detailed above. After the Bill of Entries were filed, a clarification was issu....
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.... in a warehouse or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be." 17.Section 154 of the Customs Act, 1962 deals with clerical errors or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be. As long as the petitioner is able to satisfy the requirements for amendment of the document, namely, the subject Bill o....