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    <title>2022 (3) TMI 203 - MADRAS HIGH COURT</title>
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    <description>The court disposed of the writ petition without expressing an opinion on merits. The respondent was directed to finalize the assessment in the Bills of Entry mentioned in the petitioner&#039;s representations within three months, considering the Supreme Court decision. The petitioner&#039;s right to be heard before any orders are passed was acknowledged, subject to Covid-19 protocols. No costs were imposed, and the connected Writ Miscellaneous Petition was closed, emphasizing the need for the respondent to address the representations and comply with the Supreme Court decision within the stipulated timeframe.</description>
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      <description>The court disposed of the writ petition without expressing an opinion on merits. The respondent was directed to finalize the assessment in the Bills of Entry mentioned in the petitioner&#039;s representations within three months, considering the Supreme Court decision. The petitioner&#039;s right to be heard before any orders are passed was acknowledged, subject to Covid-19 protocols. No costs were imposed, and the connected Writ Miscellaneous Petition was closed, emphasizing the need for the respondent to address the representations and comply with the Supreme Court decision within the stipulated timeframe.</description>
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