2021 (9) TMI 1279

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.... JUDGMENT: D. N. PATEL, Chief Justice (Oral) 1. This petition has been preferred with the following prayers:- "a. Issuance of writ of mandamus or any other appropriate writ(s ), order( s) or direction(s) thereof directing the Respondent No. 2 to allow the Petitioner to file the self-assessed Bill of Entry ("BOE") for 'Procleix Ultrio Elite Assay Kit' imported under invoice nos. 267 and 268 dated 23.07.2021 as well as future consignments thereof as per the claims of the Petitioner and pass mandatory speaking order under Section 17(5) of the Customs Act, 1962 ("Act"), after following principles of natural justice and providing opportunity of personal hearing to the petitioner; b. issuance of writ of mandamus or any oth....

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.... 2. We have heard learned counsel appearing for both sides at length. It is submitted by the learned Senior Counsel appearing for the petitioner that the petitioner is the importer of the goods i.e. Procleix Ultrio Elite Assay Kit. For these goods Bill of Entries have already been filed as stated in the memo of the writ petition. For ready reference, details of Bill of Entries and the date on which it was filed reads as under: " S.No. Date Bill of Entry No. Petitioner compelled to declare goods under HSN 38220090. Amount of differential customs duties paid by the Petitioner under protest in INR 1 15.07.2021 4692957 1,25,34,739 2 15.07.2021 4692960 1,03,966 3 19.07.2021 47335948 2,67,640 ....