2022 (1) TMI 1229

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....f India Mr. Bhaskar Prosad Banerjee And Mr. Sukalpa Seal for the Customs ORDER Heard learned advocates appearing for the respective parties. In this writ petition, petitioner has challenged the impugned orders dated October 27, 2021 and December 4, 2021 being Annexures P6 and P12 respectively passed by the respondent-Customs authority in connection with import of goods in question. ....

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.... the Ex-bond in question could not be considered. Further case of the petitioner is that it is entitled for exemption on the goods in question imported, on the basis of Notification No. 48/2021-Customs dated October 13, 2021 issued by the Ministry of Finance, Government of India which appears on page 139, Annexure P9 to the writ petition, if its applications for withdrawal of Ex-bond Bill of En....

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....question in cash and 50 per cent of such duty by way of bank guarantee to protect the interest of the parties. Considering the respective submission of the parties, I am of the view that the only scope for consideration in this writ petition is with regard to consideration of the petitioner's application for cancellation or withdrawal of the Ex-bond relating to Bill of Entries in question which....