Order allowing withdrawal/cancellation of Ex. Bond Bill of Entry without referring provision is not sustainable

Commissioner of Customs Vs Emami Agrotech Ltd (Calcutta High Court) Calcutta High Court held that allowing application for withdrawal/cancellation of Ex. Bond bill of entry and re-instatement of into-bond bill of entry without referring the provisions of the Customs Act under which the permitted is not justifiable. Accordingly, order set aside. Facts- This appeal has been filed by the Commissioner of Customs (Port) against the final Order dated 26.06.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal u/s. 130 of the Customs Act, 1962. It is mainly contested that the Learned ...