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2023 (8) TMI 134 - GUJARAT HIGH COURTSeeking Direction to short close the Bulk Bills of Entry by foreclosing the said Bills of Entry in respect of quantities of goods and materials not cleared under the Domestic Tariff Area (DTA) and lying as unutilised balance - seeking refund of unutilised balance amount deposited by the petitioner - HELD THAT:- On going through the facts, vis-a-vis the stand of the respondents, it transpires that the glitch in the way of consideration of petitioner's request for short closing the Bulk Bills of Entry and issuance of necessary certificate about uncleared quantities is procedural. The respondents have been insisting that the petitioner should follow certain procedures before its claim could be considered. It would be proper to require the petitioner to make an application before the competent authority of the respondents by making request regarding the prayers made in this petition - grievance of the petitioner shall be looked into by the competent authority of the respondents on merits. It would be open for the petitioner to submit to the satisfaction of the competent authority the procedural formalities, if so required in law by the authorities. Petition disposed off.
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