TMI Blog2022 (1) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... ection of the petitioner s application for withdrawal of the aforesaid bond for Bill of Entries in question, he could not show any provision for redressal of the petitioner s grievance. The only scope for consideration in this writ petition is with regard to consideration of the petitioner s application for cancellation or withdrawal of the Ex-bond relating to Bill of Entries in question which, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard learned advocates appearing for the respective parties. In this writ petition, petitioner has challenged the impugned orders dated October 27, 2021 and December 4, 2021 being Annexures P6 and P12 respectively passed by the respondent-Customs authority in connection with import of goods in question. Case of the petitioner is that it has made an application on October 8, 2021 before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is entitled for exemption on the goods in question imported, on the basis of Notification No. 48/2021-Customs dated October 13, 2021 issued by the Ministry of Finance, Government of India which appears on page 139, Annexure P9 to the writ petition, if its applications for withdrawal of Ex-bond Bill of Entries are considered and allowed. On the other hand, Mr Banerjee, learned advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of the parties. Considering the respective submission of the parties, I am of the view that the only scope for consideration in this writ petition is with regard to consideration of the petitioner s application for cancellation or withdrawal of the Ex-bond relating to Bill of Entries in question which, sitting in writ court, I am not inclined to act as an adjudicating authority. Hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest of both the parties and will be subject to the final outcome of the order to be passed by the respondent concerned on petitioner s aforesaid application. With the aforesaid observations, WPA No.20577 of 2021 stands disposed of. Since this writ petition has been disposed of without calling for affidavits, allegations contained therein shall be deemed to have been denied by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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