Exemption claim for Bills of Entry to be decided by speaking order after consideration of the petitioner's representation.

The writ petition concerned a claim for exemption in relation to the assessment of Bills of Entry. The HC directed the competent authority to consider and decide the petitioner's representation by a speaking order within the stipulated time, and to take an appropriate decision on the exemption claim. No opinion was expressed on the merits of the claim, so the dispute was left for administrative determination on the material before the authority.

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Outcome: The writ petition was disposed of with a direction to the competent authority to consider and decide the petitioner's representation by a speaking order within the stipulated time, while taking an appropriate decision on the claim for exemption in relation to the assessment of Bills of Entry. No opinion was expressed on the merits of the claim.

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