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2023 (7) TMI 1194 - HC - CustomsMaintainability of petition - availability of alternative remedy of appeal - no order directing modification of assessment - HELD THAT:- The respondent is to be directed to reassess Ext P2 bill of entry, in accordance with law, which will not cause any prejudice to the respondent and in turn do complete justice to both sides. Thus, notwithstanding the plea of alternative remedy, the writ petition is allowed by directing the respondent to reconsider the matter afresh in view of Ext P4 circular. Ext P2 bill of entry is recalled - respondent is directed to reassess Ext P2 bill of entry, in accordance with law, after affording the petitioner an opportunity of being heard - petition allowed.
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