TMI Blog2020 (7) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment, it would be appropriate to direct the petitioner to prefer appeal before the appellate authority in accordance with law. In the event the petitioner deposits the Bank Guarantee in terms of the order dated 17th June, 2020, the respondent authority shall release the goods of the petitioner, without prejudice to the rights and contentions of the parties in the appeal within three working ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch undertaking the instant writ petition along with the connected application is taken up for consideration. The petitioner is aggrieved by the provisional assessment order dated 16th June, 2020 wherein he has been directed to pay the differential duty @ 28%. According to the petitioner the said duty ought to have been 12%. The petitioner in a similar circumstance approached before the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appealable one. Moreover, at the time of final assessment if the appellate authority is of the opinion that the Provisional Assessment Order was illegal then the petitioner is entitled to refund of the extra amount that had been paid by him. As it appears that the order impugned is an appealable one, involves adjudication of factual matters and concerns revenue of the government, it would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt, as and when the petitioner prefers application in connection with the same. W.P. 5694 (W) of 2020 and CAN 3591 of 2020 are disposed of. CAN 3589 of 2020 and CAN 3590 of 2020 filed in connection with WP 5693 (W) of 2020 has been wrongly tagged up with WP 5694 (W) of 2020. The Department is directed to de-tag WP 5693 (W) of 2020 from WP 5694 (W) of 2020 immediately. Let WP 5693 (W) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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