2025 (12) TMI 1853

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....pondent : M/s. Anu Ganesh Junior Panel Counsel ORDER This writ petition has been filed, challenging the impugned order dated 24.02.2025 passed by the respondent, rejecting the petitioner's request for cancellation of OOC and inclusion of different invoice by amending the Bill of Entry as per the provisions of Section 149 of the Customs Act, 1962. 2. The petitioner had sought for amendment....

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....n support of his contention, the learned counsel for the petitioner also drew the attention of this Court to a decision rendered by the learned Single Judge of this Court in the case of Hindustan Unilever Ltd. Vs. Union of India reported in 2021 (377) E.L.T. 4 (Mad.). 5. The Madras High Court in the aforesaid decision, while interpreting the first proviso to Section 149 of the Customs Act, 1962....

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..... 7. The learned counsel for the petitioner would submit that the petitioner is willing to give a fresh representation to the respondent along with the relevant invoice and contemporaneous documents for the purpose of seeking amendment of the Bill of Entry as per the provisions of Section 149 of the Customs Act, 1962. 8. The learned counsel for the respondent would also submit, on instructio....