2017 (7) TMI 84 - HC - Customs

Re-assessment of Bills of Entry - Held that - it is for the respondents, more particularly, the second respondent to consider the petitioner s claim for re-assessment and pass orders on merits and in accordance with law. This Court, at this stage, is not expressing any view on the claim made by the petitioner for re-assessment - this writ petition is disposed of, only with a direction to the second respondent to consider the said representation dated 12.06.2015 and pass orders on the same on merits and in accordance with law - decided in favor of petitioner.

Summary

Issues:
1. Mandamus to direct re-assessment of Bills of Entry for import of Mini Cooper cars.

Analysis:
The petitioner sought a mandamus to direct the respondents to act on a representation for re-assessment of Bills of Entry filed for the import of Mini Cooper cars. The petitioner claimed entitlement to certain benefits under specific notifications. The court emphasized that it is the responsibility of the respondents, particularly the second respondent, to consider the petitioner's claim for re-assessment and make decisions in accordance with the law. The court refrained from expressing any opinion on the claim itself but directed the second respondent to review the representation dated 12.06.2015, which is still pending, and make a decision within six weeks from the date of the court's order. No costs were awarded in this disposition.