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2024 (2) TMI 1275 - BOMBAY HIGH COURTCancellation of the Advance Authorization Scheme - For duty free imports - received foreign remittances - Recovery for demand duty - application for conversion of shipping bill from one scheme code to another - HELD THAT:- The case of the Petitioner is to the effect that the request of the Petitioner was bona fide and it was obviously on account of a mistake which had taken place in entering the wrong scheme code, hence, the Application filed by the Petitioner for entering the correct scheme code ought to have been granted. We find that as the hearing that has taken place before the Commissioner of Customs NS-II on 29th March 2023 which was post the filing of this Petition, the Petitioner needs to raise all the contentions as raised in the present Petition, before the Commissioner, and an appropriate decision can be taken by the Commissioner, after considering the principles of law as applicable including in the decisions noted hereinabove. Accordingly, a final decision be taken by the Commissioner of Customs, NS-II and an order thereon be passed in accordance with law. Needless to observe that, in the event, the Commissioner is of the opinion that there was any inadvertent error and all other statutory compliances have been met, the Commissioner would consider granting the benefit to the Petitioner. The Petitioner is directed to appear before the Commissioner with a copy of this order - Writ Petition disposed of in the above terms.
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