Orissa HC directed petitioner to find statutory remedy in matter of levy of fine for late filing of bill of entry

Aditya Birla Global Trading (India) Pvt. Ltd. Vs Central Board of Indirect Taxes and Customs (Orissa High Court) Orissa High Court dismissed the petition relating to levy of fine due to late filing of bill of entry due to availability of statutory remedy. Directed petitioner to find statutory remedy who can deal with its grievance. Facts- Vide the present petition, petitioner challenges the order made by the Assistant Commissioner justifying imposition of charge and equal amount of fine. It is contested that based on draft survey report there was density of goods found and reported was 1.021. ...