1 All these four petitions involve common question of facts and law. Therefore, they are being decided together after having been heard.

W.P.(C) Nos.5394/2024, 4670/2024 and 12195 of 2024

2. Sri K.Srikumar, Senior Advocate assisted by Adv.M.Balagopal addressed the arguments in WPC Nos.5394 of 2024 and 12195 of 2024 whereas in Writ Petition (c) No.6090/2024, Sri.Anil D.Nair, Senior Advocate and in WPC No.6090 of 2024 Smt.Ammu Charles.

3. Brief facts of each Writ Petitions which are relevant for the purposes of deciding the writ petitions are noted hereunder:

WPC No.5394 of 2024

3.1 The petitioner, a Partnership firm, is engaged in the business of manufacture and export of mats, mattings, other floor coverings of coir and other textile materials. The petitioner is a registered dealer under the CGST/IGST Act and Rules made thereunder. The petitioner would import raw materials for the purpose of exporting finished goods under Advanced Authorisation Scheme. Under the said Scheme, an exporter is entitled to import inputs by claiming exemption of Basic Customs Duty (“BCD”) and Integrated Goods and Services Tax (“IGST”). The petitioner requested for amendment of Bill of Entry by the 4th respon