2025 (3) TMI 979

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..... tunity of hearing to the petitioner. It is clarified that the merits of the matter not entered into, and the further proceedings may be decided by the concerned authorities in accordance with law.
HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE D.N.RAY Appearance: For the Petitioner(s) No. 1: Amal Paresh Dave (8961). For the Petitioner(s) No. 1: Mr Paresh M Dave (260). For the Respondent(s) No. 1: Ds Aff. Not Filed (N). For the Respondent(s) No. 2, 3: Ms Hardika Vyas (11450). ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Paresh Dave for the petitioner and learned advocate Ms. Hardika Vyas for the respondents. 2. This petition is filed under Articles 226 and 227 .....

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..... clearance of goods imported by the petitioner is illegal and unauthorized; (BB) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to direct the Respondents to forthwith decide and allow the petitioner's application (Annexure "P") for provisional release and provisional assessment of the goods covered under Bill of Entry No. 9984272 and 9984304 dated 05.02.2024. (C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to direct the Respondents herein to forthwith permit assessment and clearance of the goods imported by the petitioner under Bill of Entry No. 9984272 and 9984304 dated 05.02.2024 at Annexure K." 3. Learned Advocate Mr. Paresh Dave for the petit .....

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..... tion for provisional release passed by the respondent -authorities before the Appellate Authority and the Appellate Authority may be directed to decide the appeal within a stipulated time. 4. Considering the above fact situation and the prayers made by the petitioner, this petition is disposed of with a direction to the petitioner to prefer an Appeal challenging the order dated 6th February, 2025 rejecting the application for provisional release within a period of two weeks from today. The Appellate Authority shall decide the Appeal within a period of four weeks from the date of receipt of copy of such appeal memo after giving an opportunity of hearing to the petitioner. It is clarified that we have not entered into the merits of the matte .....

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