Order date – 03 June 2022

Facts: 

• The Petitioner, Sony India Private Ltd, has filed 150 Bills of Entry (BOEs) for the period spanning between May 2014 and July 2014, 281 BOEs for the period spanning between August 2014 and January 2015 with the concerned statutory authority, in which the Countervailing Duty (CVD) was paid at the rate of 6 per cent.
• The petitioners contended that as per Sl. No. 263(ii) of notification no. 12/2012—CE dated 17.03.2012, the CVD ought to have been paid at 1% but there is no limitation prescribed for seeking amendment of the BOEs under the Customs Act, 1962.
• And hence the petitioner filed a writ petition.

Issue:

• Whether the Bills of Entry u/s 149 of the Customs Act 1962 may be amended to claim refund of excessive CVD paid?

Order:

• The Court, is accepting the submissions and Judgments cited (Sony India Private Limited vs. Union of India) by the petitioner and directed the respondents to decide the petitioner’s application, seeking amendment of the subject BOEs, in accordance with the law.
• The Court places reliance on the judgement rendered by the Division Bench of the Telangana High Court dated 12.08.2021, titled Sony India Private Limited vs. Union of India and Bombay High Court dated 18.01.2021, in Dimension Data India Pvt. Ltd. vs. Commissioner of Customs, 2021 (376) E.L.T. 192 (Bom.)
• Accordingly, the writ petition was allowed and disposed of.