2024-VIL-1052-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - IGST Exemption, Amendment of B/E – appellant sought amendment of Bill of Entries filed for import of "Isomalt ST-M" so as to forego the benefit of IGST exemption availed by it under Advance Authorisation and can avail the IGST refund on export of finished goods under Section 16 of IGST Act, 2017 read with Rule 96 of the CGST Rules – The amendment was rejected by the Adjudicating Authority as well as the Appellate Authority - Whether the appellant is entitled to seek the amendment of the BEs under Section 149 of the Customs Act, 1962 – HELD - the appellant is entitled to seek the amendment of the BEs considering the decision of the Supreme Court in Cosmo Films Ltd. case and the Circular No.16/2023-Cus dated 7.06.2023. However, as certain enquiries were raised by the authorities and the appellant failed to respond, the matter was remanded to the Authorities below directing the appellant to cooperate and submit the requisite information - The Authorities were directed to take the decision keeping in view the Supreme Court decision in Cosmo Films Ltd. case and the decision of the Kerala High Court in Travancore Cocotuft Pvt. Ltd. case - both the appellant and the Revenue may place on record the particulars of all the cases, where amendment has been allowed in similar circumstances so as to enable the Adjudicating Authority to arrive at a consistent and uniform conclusion - in view of the submissions made by the learned AR that the decision of the Kerala High Court is distinguishable as the importer had already paid the IGST amount before filing the writ petition regarding amendment, the Adjudicating Authority may also verify the factual aspect with regard to the payment of the IGST by the appellant herein, which according to them stands paid - The impugned order is set aside and appeal is allowed by way of remand
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