TaxTMI 
TaxTMI 
2024 (9) TMI 191
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....x Consumer Welfare Healthcare Pvt. Ltd [The Appellant] filed letters/representation dated 22.06.2021 before the Asstt. Commissioner, ICD, Mandideep for the purpose of amendment or re-assessment of four Bill of Entries [BEs] dated 16.05.2020 to 09.10.2020 filed by them for import of "Isomalt ST-M". These BEs were assessed and given out of charge from the ICD through EDI System by the proper officer. The goods were take out of the ICD by the appellant. The appellant then sought to rectify the BEs so as to forego the benefit of IGST exemption availed by it on all the four BEs under Advance Authorisation No.5610005722 dated 07.11.2019 so that it could avail the IGST refund on export of finished goods under Section 16 of IGST Act, 2017 [The....
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....sed on this principle whereby exemption was granted from all duties including IGST. Now there is no valid ground to re-assess these Bills of Entry. Accordingly, request of the importer for re-assesssment of Bills of Entry is rejected. Importer may be informed in writing." 3. Both the Adjudicating Authority as well as the Appellate Authority had rejected the amendment on the ground that when the bills of entry were filed Explanation to Rule 96(10) of CGST Rules was already inserted vide notification no.16/2020 - Central Tax dated 23.03.2020 and the appellant could have exercised the option either to pay or not to pay any of the duties. Secondly, the appellant had chosen not to pay the basic customs duty and IGST at the time of filing the ....
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....import condition, cannot be characterised as arbitrary or unreasonable. In the concluding para, the Apex Court issued the directions in the following terms:- "75. For the foregoing reasons, this court holds that the Revenue has to succeed. The impugned judgment and orders of the Gujarat High Court are hereby set aside. However, since the respondents were enjoying interim orders, till the impugned judgments were delivered, the Revenue is directed to permit them to claim refund or input credit (whichever applicable and/or wherever customs duty was paid). For doing so, the respondents shall approach the jurisdictional Commissioner, and apply with documentary evidence within six weeks from the date of this judgment. The claim for refun....
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....able interest, shall be made against the electronic challan generated in the Customs EDI System. (d) on completion of above payment, the port of import shall make a notional OOC for the BE on the Customs EDI System [so as to enable transmission to GSTN portal of, inter alia, the IGST and Compensation Cess amounts with their date of payment (relevant date) for eligibility as per GST provisions]. (e) the procedure specified at (a) to (d) above can be applied once to a BE." 8. The High Court of Kerala in Travancore Cocotuft Private Limited Vs. Dy. Commissioner (Customs) [2024(4) TMI 446 - Kerala High Court] has considered the provisions of the said circular while dealing with the amendment of BEs in similar circumst....
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....the petitioners to deposit the IGST along with interest for all the Bills of Entry for which erroneous refund was availed under Rule 96(10) of the CGST Rules, 2017 and submitted the report after making payments. Out of the 12 entities who were directed to remit the amount of IGST along with interest, in the case of two entities, the Bills of Entry have been amended. However in the case of the petitioners, amendment to the Bills of Entry have been refused. There is no explanation coming forth from the respondents for choosing a few to allow them to amend the bills of entries and denying the same relief to others. In view of the aforesaid discussion, I am of the view that the petitions are to succeed, and thus, allowed. Respondents a....
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.... the appellant has failed to respond, it would be reasonable and fair to remand the matter to the Authorities below directing the appellant to cooperate and submit the requisite information. The Authorities, may accordingly take the decision keeping in view the Apex Court decision in Cosmo Films Ltd. (supra), leading to the issuance of the Circular No.16/2023 and the decision of the Kerala High Court in Travancore Cocotuft Pvt. Ltd. (supra). 10. From the impugned order, it is evident that the appellant in their submissions have contended that DRI vide their letter, 20.11.2020 in other cases requested to the Adjudicating Authority to consider the appeals of all importers, who are willing to pay such IGST along with interest, however, as o....