2023 (9) TMI 281

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....: Mr.S.Baskaran For the Respondent : Mrs.E.Renganayagi Special Government Pleader ORDER Mrs.E.Renganayagi, learned Special Government Pleader takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned Assessment Order bearing Ref.No.ZD330623083293G dated 20.06.2023 passed by the respondent herein. 3. The challenge to the impugned order is prima facie on....

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.... although the petitioner has requested for hearing after 18.05.2023. 7. The petitioner appears to have made out a prima facie case on merits. That apart, on merits also, it appears that the petitioner has a good case, as the petitioner has assessed the respective bill of entries, which were at the Special Economic Zone (SEZ), wherein, the goods were stored after their initial import. 8. The ....