2024 (2) TMI 1032

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....ed 'steam coal' in bulk in relation to such business under bills of entry Nos.3969274, 3969675 and 3969660, each dated 30.12.2022, for home consumption, Customs duty was paid in relation to said imports. By asserting that the petitioner was entitled to exemption from basic customs duty under the Australia India Economic Co-operation and Trade Agreement dated 02.04.2022, the petitioner applied for an amendment of the above mentioned bills of entry. The said application was rejected under orders impugned herein. These writ petitions were filed in the said facts and circumstances. 3. Learned counsel for the petitioner invited my attention to the public notice issued on 18.10.2019 whereby public notice No.65/2018 dated 11.09.2018 was c....

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....uch time, subject to such restrictions and conditions, as may be prescribed]: Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited 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. (emphasis added) [Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided also that such amendments, as may be specifie....