https://www.taxtmi.com/caselaws?id=440921 The HC directed the respondent to reassess the bill of entry after finding a genuine mistake by the petitioner in applying for a duty exemption. Despite the respondent's argument that the petitioner should pursue a statutory remedy of appeal, the court relied on Ext P4 circular and determined that the mistake warranted reconsideration. The court instructed the respondent to reassess the bill of entry in accordance with the law and Ext P4 circular, ensuring the petitioner an opportunity to be heard, thus providing complete justice without prejudice to the respondent. en-us Tue, 11 Jul 2023 00:00:00 +0530 Thu, 23 Nov 2023 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440921 The HC directed the respondent to reassess the bill of entry after finding a genuine mistake by the petitioner in applying for a duty exemption. Despite the respondent's argument that the petitioner should pursue a statutory remedy of appeal, the court relied on Ext P4 circular and determined that the mistake warranted reconsideration. The court instructed the respondent to reassess the bill of entry in accordance with the law and Ext P4 circular, ensuring the petitioner an opportunity to be heard, thus providing complete justice without prejudice to the respondent. Case-Laws Customs Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440921