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2022 (4) TMI 1048 - DELHI HIGH COURTDenial of refund of excess BCD alongwith the interest - Amendments in the bills of entry not made - petitioner has paid excess Basic Customs Duty (BCD) against the bills of entry pertaining to the June & July 2018 - it is the case of petitioner that due to amendment not carried out in the bills of entry, the refund of excess Customs Duty was denied - HELD THAT:- The respondents, says that the amendment sought by the petitioner in the bills of entry, can only be carried out in terms of Section 149 of the Customs Act, 1962. In this regard, he has drawn our attention to the first proviso appended to the said provision - petitioner, on the other hand, says, as noticed above, the document which would show that the petitioner has paid excess BCD is the exemption notification dated 02.02.2018. The respondents are directed to treat the present writ petition, as a representation and deal with the same - the respondents will grant personal hearing to the authorized representative of the petitioner, and, thereafter, pass a speaking order with regard to the relief sought by the petitioner - petition disposed off.
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