The Kerala High Court made an important decision in the case of Travancore Cocotuft Private Limited v. DC, DGGI, 2024-VIL-344-KER-CU, stating that customs must amend the Bill of Entry when IGST along with interest is paid on Advance Authorisation default. The petitioner imported raw materials under the AA/EOU scheme without paying customs duties, including IGST, and later paid IGST with interest under Rule 96(10) of the CGST Rules. The Department initially denied the amendment of the Bill of Entry, but the High Court allowed it as an additional remedy under Section 149 of the Customs Act. This decision also applies to EPCG defaults. Importers should seek reassessment for any IGST paid post-clearance under GST laws.
Source Gaba & Co
