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2020 (1) TMI 389 - HC - CustomsBenefit of exemption of the SWS amount - benefit of N/N. 24/2015-Customs dated 08.04.2015 vide Annexure-D - HELD THAT - It is deemed appropriate to dispose of the writ petition with a direction to respondent No.4 to consider and decide the representation dated 16.07.2019 submitted by the petitioner, if not already decided, by a speaking order within a period of six weeks from the date of receipt of certified copy of the order passed today. Petition disposed off.
Issues Involved:
Petition for writ of mandamus to direct respondent No.4 to consider representation for exemption of SWS amount in Bills of Entry. Analysis: The petitioner sought relief through a writ of mandamus to direct respondent No.4 to consider a representation dated 16.07.2019 for granting exemption of the SWS amount in Bills of Entry as per Notification No.24/2015-Customs dated 08.04.2015. The High Court admitted the petition for hearing and, with the consent of both parties, proceeded to hear and decide the matter finally. The Court, after hearing the learned counsel for both sides and considering the relief sought by the petitioner, decided to dispose of the writ petition by directing respondent No.4 to review and decide the representation submitted by the petitioner within six weeks from the date of receipt of the court's order. The Court emphasized that respondent No.4 should make a decision on the assessment of Bills of Entry, specifically regarding the exemption of the SWS amount as per the relevant Notification. It was explicitly stated by the Court that the decision to dispose of the petition in this manner did not imply any opinion on the merits of the case or the petitioner's claim. The Court clarified that its directive was limited to instructing respondent No.4 to consider and decide the representation within the specified timeframe. Therefore, the writ petition was disposed of based on the Court's direction to respondent No.4, without expressing any judgment on the substance of the petitioner's claim.
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