@JUDGMENTTAG-ORDER
S. Vaidyanathan, J.
1. The Writ Petitioner has come forward with the aforesaid prayer. Even though the petitioner has sought for a larger prayer to finalize the assessment, within a time frame that may be fixed by this Court, the respondents submitted that the prayer sought for asking the authority to take into account the decision of the Commissioner of Customs Appeal and then to pass appropriate orders, may not be granted, as each fact will have to be considered based upon the facts and circumstances of the case. Unless the petitioner is able to convince the authority, the order dated 19-1-2015 passed by the Commissioner is applicable to the petitioner and the same would be considered. But, the prayer sought for as it is, shall not be granted.
2. Heard both sides. Taking into account the facts and circumstances of the case, I direct the authority to finalize the assessments made in Ex-bond Bill of Entry No. 7021417, dated 10-10-2014 and to re-assess the Bill of Entry Nos. 7351891, dated 12-11-2014 and 7550522, dated 1-12-2014 and to pass appropriate orders in accordance with law within a period of four weeks from the date of receipt of a copy of this order, after giving an opportunity of personal hearing to the petitioner. No costs.
