2010 (5) TMI 874 - HC - Customs

Summary

Issues involved:
The petition involves seeking permission to remove a wreck obstructing the sea channel, challenging an order to file a Bill of Entry, and requesting assessment based on a Memorandum of Understanding (MOU) value.

Permission to Remove Wreck:
The petitioners sought a writ to remove the wreck of D.V. Platinum-II obstructing the sea channel and store pieces at a designated land, emphasizing the urgency due to the approaching monsoon and potential environmental disaster. The court noted the urgency and both parties reached an amicable solution. The petitioners were directed to file a Bill of Entry by a specified date, and provisional assessment would be conducted upon submission of relevant documents. The petitioners agreed to pay duty and furnish security as required by law. The wreck would be permitted to be moved to a landing place after completion of necessary procedures.

Challenge to Order on Bill of Entry:
The petition challenged an order directing the filing of a Bill of Entry based on a canceled Memorandum of Agreement (MOA). The court directed the assessment to be based on the value declared in the MOU dated 23.12.2009, with provisional assessment to be conducted in accordance with customs regulations. The petitioners agreed to pay duty and furnish security as required by law.

Representation for Abatement:
The petition sought a writ directing the authorities to consider the representation for abatement under Section 22 of The Customs Act, 1962, due to the wreck being declared by the Gujarat Maritime Board and Customs Department. The court did not address this prayer as an arrangement had been reached between the parties for provisional assessment and further procedures. The petition was disposed of accordingly without costs.