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2022 (1) TMI 1229 - HC - CustomsWithdrawal of the Ex-bond Bill of Entries - Reinstatement of Bill of Entries to warehousing Bills of Entries - HELD THAT:- When Mr Banerjee was asked whether the impugned assessment/determination of duties is further appealable or any other remedy available against determination or rejection of the petitioner’s application for withdrawal of the aforesaid bond for Bill of Entries in question, he could not show any provision for redressal of the petitioner’s grievance. The only scope for consideration in this writ petition is with regard to consideration of the petitioner’s application for cancellation or withdrawal of the Ex-bond relating to Bill of Entries in question which, sitting in writ court, cannot be acted as an adjudicating authority - the matter is remanded to the respondent concerned to consider the petitioner’s application for cancellation/withdrawal of the Ex-bond relating to Bill of Entry in question afresh in accordance with law by passing a speaking order, after giving an opportunity of hearing to the petitioner or its authorised representative, within four weeks from the date of communication of this order. Petition allowed by way of remand.
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