2024 (2) TMI 145

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....he Respondent. ORDER The petitioner has challenged the impugned show cause notice dated 6-12-2022 bearing reference No. DIN 20221273MX0000333F1B. 2. The specific case of the petitioner is that the petitioner had imported goods and filed Bill of Entries on various dates as mentioned below :- Sl. No. Bill of Entry No. Date 1. 4456010 18-12-2017 2. 4560910 26-....

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....ssioner vide order dated 18-6-2018 bearing reference in F. No. C3-II/110 to 112, 128 to 131/O/2018-SEA. 4. These appeals filed by the petitioner were allowed by way of remand. Paragraph 7 of the aforesaid Order-in-Appeal is reproduced below :- "7. In view of the foregoing discussions, I direct the lower authority to recall the Impugned Bills of Entry and re-assess the same af....

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....nd has placed reliance on the decision of the Court in N.C. Alexender v. The Commissioner of Customs, Chennai, 2022 (381) E.L.T. 148 = [2022] 139 taxmann.com 459 (Mad.). 7. I have considered the arguments of the Learned Counsel for the petitioner and the Learned Junior Panel Counsel for the respondent. The decision rendered by the Court in N.C. Alexender v. The Commissioner of Customs, Che....