M/S Girik International Pvt. Ltd. v. the Assistant Commissioner of Customs, Icd & Anr.
Case brief
What is this about?
Petitioner importers sought direction to finalize pending bills of entries assessed provisionally since 2011 due to excess duty payment. The High Court directed the Commissionerates to obtain fresh representations within two weeks and decide the matters expeditiously within three months, ensuring a personal hearing before finalization.
What did the court decide?
Petitioners to file fresh representations within two weeks; Authorities to decide and finalize bills within three months after receipt; Personal hearing directed on February 2016.