2023 (11) TMI 1091

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.... JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER : BY ADVS. SRI. JOHN VARGHESE SRI. SONU AUGUSTINE FOR THE RESPONDENT : BY ADV. SRI. SREELAL N. WARRIER - SC JUDGMENT 1. The present writ petition has been filed impugning the provisional assessment order in Exhibit P-14 imposing Customs Duty of Rs. 8,82,123/-. Petitioner has been directed to execute bond for Rs. 1,85,24,592/- and furnish b....

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....ed Goods and Service Tax (IGST) at 12% instead of 5% and 100% bank guarantee. Against the said provisional assessment, the petitioner approached the 3rd respondent as no action was taken on Exhibit P- 11 request of the petitioner dated 13.10.2023. The petitioner requested the 3rd respondent to revise the provisional assessment order. Again on 26.10.2023 vide Exhibit P-13 it was prayed that the Cus....

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....al, this Court would not assume the jurisdiction of the Appellate Authority on the ground that the order passed by the Assessing Authority is against the law. If the order impugned is not without jurisdiction or it is not in violation of the principles of natural justice, this Court would not entertain the writ petition merely on the ground that in the opinion of the petitioner, the order runs con....