2011 (3) TMI 1336 - HC - Customs

Provisional assessment - writ of mandamus directing the respondents to clear the consignment of betel nuts imported by the petitioner as per Ext.P2 and Ext.P3 Bills of Entry on the basis of Ext.P6 judgment passed by the CESTAT - petitioner submits that the petitioner has already obtained all the relevant documents to substantiate the case - The prayer of the petitioner is to direct the concerned respondent to finalise the assessment within a time frame - Held that - Respondents are directed to have the assessment within seven days and a speaking order as contemplated under the relevant provisions of the Customs (Provisional Duty Assessment) Regulation 1963 shall be passed within two weeks thereafter; also considering Ext.P7 if the same is applicable to the case in hand.

Summary

Issues:
1. Writ of mandamus to clear imported betel nuts based on CESTAT judgment.
2. Discrepancy in factual position and grade/quality of goods.
3. Direction for provisional assessment and clearance of consignments.
4. Timely finalization of assessment and passing of speaking order.
5. Applicability of Ext.P7 judgment.

Analysis:
1. The petitioner sought a writ of mandamus to compel the respondents to clear the imported betel nuts based on a CESTAT judgment. The respondents argued that the factual position and quality of goods differed from the case cited. They highlighted the variability in value due to factors like grade, supplier, and import period. Reference was made to a Division Bench judgment (Ext.P9) on the appropriate course of action. The Court noted no interference in similar cases based on the CESTAT verdict (Ext.P6).

2. The petitioner's counsel asserted having all necessary documents to support the case. The petitioner requested the respondent to expedite the assessment process. The standing counsel for the respondents assured that assessment would be completed within a week, with a speaking order issued within two weeks from document submission.

3. In response to the circumstances, the Court directed the respondents to complete the assessment within seven days and issue a speaking order within two weeks, as per the Customs (Provisional Duty Assessment) Regulation, 1963. The Court also instructed consideration of Ext.P7 if relevant to the case.

4. The petitioner was instructed to provide a copy of the judgment and necessary materials to the respondents for further action. The writ petition was disposed of based on the above directives.