2021 (8) TMI 968

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....MATHEW NELLIMOOTTIL JUDGMENT Devan Ramachandran, J. The petitioner has approached this Court seeking a direction to the respondents to finalise the provisional release of goods covered under Ext.P1; and also prays that respondents be directed to call for the records leading to Ext.P11 and set aside the re-assessment made on it, which they allege, has been done by escalating the value. ....

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....ratingly prayed that the authorities be directed to assess Ext.P11 Bill of Entry. 5. When I go through the above submissions, it becomes apodictic clear that this Court will be fully justified in issuing orders, as prayed for by the petitioner. However, as regards Ext.P11 Bill of Entry, the only order I can consider is to direct the respondents to issue the petitioner an order as per Section 17....