TMI Blog2023 (11) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The present writ petition has been filed impugning the provisional assessment order in Exhibit P-14 imposing Customs Duty of Rs. 8,82,123/-. Petitioner has been directed to execute bond for Rs. 1,85,24,592/- and furnish bank guarantee for the said amount for release of the goods imported by the petitioner. 2. According to the petitioner, the petitioner had imported from Sri Lanka twenty seven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was taken on Exhibit P- 11 request of the petitioner dated 13.10.2023. The petitioner requested the 3rd respondent to revise the provisional assessment order. Again on 26.10.2023 vide Exhibit P-13 it was prayed that the Customs Duty was exempted as per Exhibit P-2 notification and that bank guarantee of 100% to be removed and IGST should be reduced to 5% instead of 12%. 4. Considering the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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. 7. In view thereof, the present writ petition is hereby dismissed. The petitioner is permitted to file appeal against the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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