TaxTMI 
TaxTMI 
2022 (3) TMI 517
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....etition challenging the order of adjudication dated 21.1.2022 passed by the Assistant Commissioner of Customs, Appraising Group-I, Kolkata Customs, Port Commissionerate, Customs House Kolkata, the fifth respondent before us rejecting the request made by the appellant for cancellation/withdrawal of 10 nos. of ex-bond Bills of Entry filed by the appellant on 21.9.2021 and 28.9.2021, for clearance of goods for home consumption. The appellant had submitted a written request on 08.10.2021 praying for withdrawal and/or cancellation of 10 nos. of exbond Bills of Entry and according to them they are compelled to do so having regard to the market conditions. On 13.10.2021 the Government of India issued notification reducing the basic customs duty an....
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....ing to Bill of Entries in question which, sitting in writ court, I am not inclined to act as an adjudicating authority. Hence I remand the matter to the respondent concerned to consider the petitioner's application for cancellation/withdrawal of the Ex-bond relating to Bill of Entry in question afresh in accordance with law by passing a speaking order, after giving an opportunity of hearing to the petitioner or its authorized representative, within four weeks from the date of communication of this order. In the meantime, if the petitioner deposits 50 per cent of the duty in question by cash and the rest 50 per cent by way of bank guarantee, subject to the satisfaction of the authority concerned within seven days from date, the respond....
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....urnment on the ground that its legal consultant still continues to be unwell supported by a doctor certificate dated 16.01.2022, test report, prescription etc. The fifth respondent passed the order dated 21.01.2022, which was impugned in the writ petition. To be noted that no separate order was passed rejecting the request for deferment of the personal hearing. The learned Single Judge has dismissed the writ petition on the ground of availability of an alternative remedy. 5) The question would be whether the appellant should be directed to avail the alternative remedy or whether the writ Court can exercise jurisdiction despite availability of alternative remedy under the statute. The Hon'ble Supreme Court in several decisions have culled o....
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....on depositing 50% of the duty in question in cash and the rest 50% by way of bank guarantee by the appellant, the goods shall be released within 72 hours from making such payment. 7) The fifth respondent has mixed up both the directions and his interpretation of the words "in the meantime" in the order dated 21.1.2022 is utterly perverse. Above all the fifth respondent has no jurisdiction to interpret an order passed by the High Court and if he requires any clarification he should have approached the Court seeking for clarification. Thus, the attempt of the fifth respondent is vividly clear that he had taken hurried steps in the matter in order to make the direction issued by the learned writ Court as unworkable. In fact, the Court would h....
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.... has to be accommodated unless it is shown to be absolutely false. 11) Mr. Banerjee, learned senior standing counsel for the revenue has drawn our attention to paragraph 19.1 of the order passed by the fifth respondent dated 21.1.2022. This is with a view to show that there was a doubt raised in the mind of the authority that as to whether at all the appellant's legal consultant had been tested Covid-19 positive. In any event the direction issued by the learned writ Court in the earlier writ petition was by directing the fifth respondent to give an opportunity of hearing and pass a speaking order. Opportunity of hearing should be an effective opportunity of hearing and not illusory. There may be several cases where under the pretext of bei....