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2019 (9) TMI 1115 - HC - CustomsRefund of Excess Customs Duty - time limitation - main contention of the petitioner, as advanced in the writ petition, is that, in the absence of an appealable order, the petitioner was unable to appeal against the assessment of the Bs/E filed by it and that, therefore, the observation, of the part of the AC, in the impugned letter dated 8th September, 2019, that the petitioner ought to have appealed against the assessment of the Bs/E filed by it, was without merit - HELD THAT:- We are not called upon to express any opinion on any appeal which the petitioner may, if so advised, choose to prefer, against the assessment of the three Bs/E filed by it, either on the aspect of limitation, or on merits. Any such appeal, preferred, would, needless to say, have to be decided, by the competent appellate authority, in accordance with law. Learned counsel appearing for the petitioner submits, candidly, that he would be satisfied if this writ petition is disposed of by permitting the petitioner to prefer an appeal against the assessment of the Bill of Entry with the direction to the respondents to decide the same in accordance with law. It is directed that, as and when appeal is preferred by this petitioner against the assessment of the Bills of Entry filed by it, the same will be decided by the respondents in accordance with law - petition disposed off.
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