2024 (2) TMI 1273

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....ent : Ms. Anu Ganesan, Jr. Penal Counsel ORDER The petitioner challenges the assessment of bill of entry No.8811794 dated 17.11.2023 (the Bill of Entry) and seeks rectification or re-assessment thereof in light of Notification No.152/2009- customs dated 31.12.2009 (Notification No.152). 2. The petitioner states that Sharoof Steel Suppliers are engaged in the wholesale business of manufacturing ....

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.... inviting my attention to the Bill of Entry, Notification No.152 and the communication dated 26.12.2023, learned counsel submits that the petitioner is entitled to rectification of the Bill of Entry under Section 149 of the Customs Act, 1962 (the Customs Act). 5. Ms.Anu Ganesan, learned junior Panel counsel, accepts notice on behalf of the respondent. She submits that the communication dated 26.1....

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....ion merely because it does not make reference to Section 149 or on the ground that the word rectification is not used therein. 7. It should, however, be noticed that it is necessary for the person claiming exemption to place on record and establish that all relevant documents were in existence at the time of clearance of the goods concerned for home consumption. Therefore, it is necessary to dire....