https://www.taxtmi.com/caselaws?id=441155 The dispute concerned whether short-closing of bulk Bills of Entry and related refund relief could be granted without first following the prescribed procedure. The Court treated the matter as procedural, noting that amendment, refund and certification requirements had to be complied with before the grievance could be examined on merits. It therefore required the petitioner to submit a fresh application before the competent authority, which was to consider the request in accordance with law and may call for completion of the necessary legal formalities. en-us Wed, 29 Mar 2023 00:00:00 +0530 Wed, 02 Aug 2023 22:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441155 The dispute concerned whether short-closing of bulk Bills of Entry and related refund relief could be granted without first following the prescribed procedure. The Court treated the matter as procedural, noting that amendment, refund and certification requirements had to be complied with before the grievance could be examined on merits. It therefore required the petitioner to submit a fresh application before the competent authority, which was to consider the request in accordance with law and may call for completion of the necessary legal formalities. Case-Laws Customs Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441155