2021 (2) TMI 1364 - HC - Customs

Maintainability of petition - availability of alternative remedy of appeal - petitioner says that in order to send the petitioner before Tribunal, the writ court has to first hold that the refund application made by the petitioner is maintainable otherwise the appeal will not lie. HELD THAT - Let affidavit-in-opposition be filed within a period of four weeks; reply, if any within a period of two weeks thereafter.

Summary

The High Court of Calcutta found that the order in appeal No. KOL/CUS (Port)/AKR/647/2020 dated 07.10.2020 is appealable before the Tribunal. The petitioner can prefer an appeal before the Tribunal. Affidavit-in-opposition to be filed within four weeks, with a reply within two weeks thereafter. The writ petition's pendency will not prevent the authority from passing an order on the petitioner's application for amendment of Bills of Entry.