2025 (7) TMI 860 - HC - Customs

Seeking a direction upon Respondent Nos. 2 3 and 4 to process its request for recall and reassessment of Bills of Entry - HELD THAT - It is believed that since a request has been made for the recall and reassessment of the Bills of Entry and reliance is placed on the decision of the Hon ble Supreme Court and the Circulars and Trade Notices Respondent Nos. 2 3 and 4 must consider this request and dispose of it in accordance with the law as expeditiously as possible. The Respondents Nos. 2 3 and 4 or the proper designated officer is directed to consider the Petitioner s request for recall and reassessment of the Bills of Entry Nos. 8111538 dated 19 September 2018 and 8500174 dated 17 October 2018 and dispose of such request within three months from the date of uploading of this order - petition disposed off.

Summary

The Bombay High Court, in a petition concerning recall and reassessment of Bills of Entry Nos. 8111538 (dated 19 September 2018) and 8500174 (dated 17 October 2018), directed Respondent Nos. 2, 3, and 4 to consider the Petitioner's request expeditiously. Although the Court did not adjudicate on the merits or on issues of delay and laches, it noted reliance on the Supreme Court's decision in Union of India v. Cosmo Films Ltd. (2023) 5 Centax 286 (SC) and subsequent CBIC Circulars and Trade Notices providing opportunities for reassessment of earlier Bills of Entry. The Court held that the Respondents must "dispose of such request within three months" from the order's upload date, ensuring the Petitioner's representatives are heard before a decision is communicated. The Court expressly left all contentions open and made the rule absolute without costs.