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2024 (2) TMI 1100 - KERALA HIGH COURTRequest for provisional release of the goods subject to furnishing a bond - Export business of spices - Bill of Entry - Coarse Ground Chilli re-imported - exemption under Notification No. 52/2003-Customs - HELD THAT:- During the pendency of this writ petition, the assessment order (original) has been passed, wherein it has been held that Coarse Ground Chili re-imported vide the Bill of Entry 8862322 is not eligible for exemption under Notification No. 52/2003-Customs. Once the petitioner request for exemption from payment of duty has been declined in the order (original), the petitioner has the remedy of filing the appeal. Thus, We do not find that this writ petition is to be entertained when the final order has been passed against which the remedy of appeal is provided under the Customs Act, 1962. 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.
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