AL Kabeer Exporters Vs Deputy Commissioner of Customs (Imports) (Kerala High Court)
Date: November 23, 2025
Subject Matter
Importer Not Entitled to Bill of Entry Amendment for Wrong IGST Exemption Claim
Summary
The High Court dismissed petitions challenging demand notices for short-paid Integrated Goods and Services Tax (IGST) on imported goods and seeking directions to amend Bills of Entry. The Court held that Section 28 of the Customs Act, 1962, is applic…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT In these cases, the challenge raised by the petitioners is with regard to the demand notices issued against them (Ext.P6 in W.P.(C) No. 38971 of 2024 and Ext.P5 in W.P.(C) No. 38995 of 2024), demanding the amount of IGST short-paid, when the petitioners carried out certain imports. The said demand letters were issued based on Ext.P1 orders issue…