Patanjali Foods had moved the Court by way of a writ petition against reassessment of ex-bond bills of entry, all dated May 13, 2021, under the provisions of Section 68 of the Customs Act.
The company sought clearance of the goods for home consumption.
They argued that Revenue had incorrectly levied tariff rates that came into force after assessments of the bills of entry were filed as per requirements under Section 15 of Customs Act.
According to Patanjali Foods, this reassessment resulted in additional customs duty, agriculture and infrastructure development cess, social welfare surcharge, and IGST amounting to a total of ₹61,69,890, which was paid under protest.
Source: Barandbench
