2018 (10) TMI 1704 - HC - Customs

Validity of reassessment order - due payment of duty in compliance of the reassessed order - HELD THAT - The court notices that DRI had issued NOC to the custom authorities on 11.04.2018. The delay, if any, in completion of assessment/reassessment therefore shall not be to the account of the petitioner for the four months period between 11.04.2018 and 28.07.2018 with respect to the demurrage payable. Same shall be to the account of custom authorities. Petition allowed.

Summary

The Delhi High Court allowed the writ petition, stating that the petitioner can pay the duty amount as per the reassessed order dated 28.07.2018. The court noted that any delay in assessment/reassessment between 11.04.2018 and 28.07.2018 regarding demurrage payable is the responsibility of the custom authorities, not the petitioner.