2024 (2) TMI 1100

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....in Gopakumar, Aditya Venugopalan, ,Nikitha Susan Paulson, Mahesh Chandran, Saranya Babu, Shallet K. Sam For the Respondent : By Adv R. Harishankar, R. Harishankar-SC JUDGMENT Heard. Sri. Aswin Gopakumar, learned counsel appearing for the petitioner as well as Sri. R. Harishankar, learned Senior Standing Counsel for the Central Board of Indirect Taxes and Customs. 2. The petitioner is a....

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....er was directed to pay appropriate duty, failing which the 2nd respondent would conduct reassessment under Section 17(4) of the Customs Act 1962. When the reassessment was pending, the petitioner had approached this Court with the following prayers: (I) Issue a writ of mandamus or any other appropriate writ, direction or order commanding Respondent No. 1 and anybody acting under him to is....

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....writ petition (civil) with costs to the petitioner. 4. The petitioner also made a request for provisional release of the goods subject to furnishing a bond. During the pendency of this writ petition, the assessment order (original) has been passed on 25.01.2024, wherein it has been held that Coarse Ground Chili re-imported vide the Bill of Entry 8862322 dated 21.11.2023 is not eligible for exem....

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....t to furnishing bond. When this Court has not entertained the writ petition, there is no question of granting any interim relief as prayed by the petitioner. However, it would be expedient in the interest of justice to direct the Appellate Authority to decide the Interim Application of the petitioner within a period of two weeks from the date of its filing along with the appeal. The Appellate Auth....