2023 (7) TMI 1194

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....any doing manufacture, export and trading of various kinds of products. The petitioner procures materials for the purpose of manufacture from both domestic and international markets. The petitioner has availed several schemes announced under the Foreign Trade Policy, including the Advance Authorisation Scheme (in short, 'Scheme'). The petitioner imported 99 metric tons of Homo Polypropylene HP2106N (plastic granules) from China as per Ext P1 invoice. For the clearance of the goods, the petitioner had submitted Ext P2 bill of entry. But, by an act of inadvertence, the petitioner had applied for duty exemption as per Notification No. 18/2015-Customs dated 1.4.2015, which was meant for import of goods under the Scheme. As the import was not un....

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.... the allegations in the writ petition. The respondent has, inter-alia, contended that the petitioner has an alternative statutory remedy of appeal. The reassessment cannot be done until the order is modified under Sec.1 28 of the Customs Act, 1962. The petitioner has not submitted any order directing the office to modify the assessment. Ext P4 circular is not applicable to the case on hand. The writ petition is meritless and is liable to be dismissed. 4. Heard; Sri. M. Balagopal, the learned counsel appearing for the petitioner and Sri. Thomas Mathew Nellimoottil, the learned Standing Counsel appearing for the respondent. 5. Sri. M. Balagopal reiterated the contentions in the writ petition. He placed reliance on the decision of the Bombay....