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2023 (11) TMI 1091 - KERALA HIGH COURTValidity of provisional assessment order - direction to execute bond and furnish bank guarantee for release of the goods imported by the petitioner - Violation of Customs Act or not - HELD THAT:- The order impugned cannot be said to be without jurisdiction even if the order can be said to be against some provisions of the law. When there is provision of appeal, this Court would not assume the jurisdiction of the Appellate Authority on the ground that the order passed by the Assessing Authority is against the law. If the order impugned is not without jurisdiction or it is not in violation of the principles of natural justice, this Court would not entertain the writ petition merely on the ground that in the opinion of the petitioner, the order runs contrary to some provision of the Customs Act, 1962. The petitioner is permitted to file appeal against the impugned order within a period of fifteen days from today and the appellate authority should consider the same expeditiously in accordance with the law - petition dismissed.
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