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    <title>2024 (4) TMI 793 - BOMBAY HIGH COURT</title>
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    <description>The HC directed the respondents to finalize the provisional assessments of bills of entries for cocoa powder imports within four weeks, citing delays as arbitrary and neglectful. The court mandated the return of bank guarantees to the petitioners upon assessment finalization, provided they were no longer needed. The respondents were instructed to communicate any additional document requirements within one week. The petition was disposed of without costs.</description>
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      <description>The HC directed the respondents to finalize the provisional assessments of bills of entries for cocoa powder imports within four weeks, citing delays as arbitrary and neglectful. The court mandated the return of bank guarantees to the petitioners upon assessment finalization, provided they were no longer needed. The respondents were instructed to communicate any additional document requirements within one week. The petition was disposed of without costs.</description>
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