(Prayer: Writ petition is filed under Article 226 of the Constitution of India seeking for issuance of a writ of mandamus to direct the respondents herein to consider various representations of the petitioner including the written representation of the petitioner dated 12.12.2025 in so far as in the said representation the petitioner had sought for the recalling amending and reassessment of the subject Bill of Entry No.4355530 dated 7.9.2025 in terms of sec.149 r/w sec.154 of the customs Act and to provisionally assess and release the subject goods under import vide Bill of Entry No.4355530 dated 7.9.2025 in terms of sec.110A of the Customs Act 1963 and also to issue necessary detention certificate in terms of Reg.6(1)of the Handling of cargos under customs Area Regulation 2009, pending any further proceedings by the respondents herein.)

1. This writ petition has been filed seeking for a direction to the respondents to consider the petitioner’s representations requesting recall, amendment and reassessment of the imported goods covered under the Bill of Entry morefully described in the prayer to this writ petition, under Section 149 read with Section 154 of the Customs Act, 1962, within a time frame to be fixed by this Court.

2. The petitioner claims that inadvertently, the petitioner, due to the fault of the Customs House Agent, had misdeclared the goods, which is the subject matter of the Bill of Entry morefully described in the prayer to this writ petition. The petitioner seeks recall, amendment and reassessment of the Bill of Entry morefully described in the prayer to this writ petition, as per the provisions of Section 149 read with Section 154 of the Customs Act, 1962.

3. Though several representations have been disclosed in the prayer to this writ petition seeking various other reliefs, the learned counsel for the petitioner on instructions would submit that the petitioner is confining to the representation dated 12.12.2025 requesting recall, amendment and reassessment of the imported goods covered under the Bill of Entry as per the provisions of Section 149 read with Section 154 of the Customs Act, 1962. The said statement made by the learned counsel for the petitioner is hereby recorded by this Court.

4. Mr.Aravind Srivatsa, learned counsel, accepts notice on behalf of the respondents.

5. No prejudice will be caused to the respondents if the representation dated 12.12.2025 of the petitioner is considered on merits and in accordance with law, within a time frame to be fixed by this Court. Accordingly, this writ petition is disposed of by directing the respondents 2 and 3 to pass final orders, on merits and in accordance with law, on the petitioner’s representation dated 12.12.2025 seeking recall, amendment and reassessment of the Bill of Entry morefully described in the prayer to this writ petition, as per the provisions of Section 149 read with Section 154 of the Customs Act, 1962, within a period of four weeks from the date of receipt of a copy of this order. This Court is not expressing any opinion on the merits of the aforesaid representation of the petitioner. No Costs.