2015 (2) TMI 1048 - HC - Customs

Clearance of goods - provisional assessment - Held that - In the light of the allegations in the writ petition and the reply thereof it would not be proper for us to make any observations on merits of the controversy. We keep all contentions of the petitioner open for being raised during such proceedings as are contemplated in law and in the affidavit-in-reply. We would highly appreciate if the investigations stated to be ongoing and continuing are concluded expeditiously and further steps are taken by the Revenue and in accordance with law. - Petition disposed of.

Summary

Issues involved:
1. Petition seeking writ mandamus for allowing export of goods and assessing shipping bills.

Analysis:
The judgment by the High Court of Bombay pertains to a writ petition filed under Article 226 of the Constitution of India. The petition sought a writ mandamus or any appropriate writ directing the respondent to allow the petitioners to export goods and assess shipping bills for clearance. The court heard arguments from both parties represented by senior counsels and considered an affidavit-in-reply submitted by the Deputy Commissioner of Customs Export Assessment.

The court specifically enquired about the clearance of consignments tendered for export on a particular date and the provisional assessment as claimed in the affidavit. The respondent, upon instructions, assured the court that the order of provisional assessment would be passed by a specified date without requiring further applications from the petitioners. The court accepted these assurances as undertakings and directed that any necessary requests or applications should be treated as part of the present petition.

In refraining from making observations on the merits of the controversy, the court kept all contentions of the petitioner open for future proceedings as per the law and the affidavit-in-reply. The court emphasized the need for expeditious conclusion of ongoing investigations and subsequent actions by the Revenue authorities in compliance with the law. The court disposed of the writ petition, highlighting the importance of the Revenue authorities releasing goods promptly, especially in cases of export, while ensuring appropriate declarations and authorizations from the parties during clearances.

Overall, the judgment underscores the court's role in overseeing the proper execution of export-related processes and the importance of timely and lawful actions by the concerned authorities to facilitate trade activities effectively.