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2024 (5) TMI 211 - GUJARAT HIGH COURTPower Of Board for the purposes of facilitation of trade u/s 143AA - Seeking release of the original bill of lading and release of the cargo - Imports of the shipment of Soda Ash Dense (Grade-A) - Payment of the requisite duty - HELD THAT:- None of the conditions prescribed in 143AA of the Act applies to the facts of the present case and, therefore, the Commissioner is not required to take any action under Rule 11(2) of the Rules as prayed by the petitioner. We are of the opinion that dispute is between the petitioner and the Respondent No. 3 for which Commissioner of Customs is not concerned and accordingly the petitioner is required to sort out such disputes with Respondent No. 3 in accordance with law. No interference is required to be made in this petition. The petition being devoid of merits is accordingly dismissed.
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