TMI Blog2024 (2) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... und Chilli re-imported - exemption under Notification No. 52/2003-Customs - HELD THAT:- During the pendency of this writ petition, the assessment order (original) has been passed, wherein it has been held that Coarse Ground Chili re-imported vide the Bill of Entry 8862322 is not eligible for exemption under Notification No. 52/2003-Customs. Once the petitioner request for exemption from payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : By Adv R. Harishankar, R. Harishankar-SC JUDGMENT Heard. Sri. Aswin Gopakumar, learned counsel appearing for the petitioner as well as Sri. R. Harishankar, learned Senior Standing Counsel for the Central Board of Indirect Taxes and Customs. 2. The petitioner is a private limited company, incorporated under the provisions of the Companies Act, 1956, and is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment under Section 17(4) of the Customs Act 1962. When the reassessment was pending, the petitioner had approached this Court with the following prayers: (I) Issue a writ of mandamus or any other appropriate writ, direction or order commanding Respondent No. 1 and anybody acting under him to issue Detention Certificates or such other documents under the Handling or Cargo in Customs Areas R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al release of the goods subject to furnishing a bond. During the pendency of this writ petition, the assessment order (original) has been passed on 25.01.2024, wherein it has been held that Coarse Ground Chili re-imported vide the Bill of Entry 8862322 dated 21.11.2023 is not eligible for exemption under Sl. No. 14 of Annexure-I of Notification No. 52/2003-Customs dated 31.03.2003. Once the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing any interim relief as prayed by the petitioner. However, it would be expedient in the interest of justice to direct the Appellate Authority to decide the Interim Application of the petitioner within a period of two weeks from the date of its filing along with the appeal. The Appellate Authority must consider all the facts and circumstances of the case and pass necessary order, in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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