2020 (8) TMI 182 - HC - Customs

Provisional release of imported seized goods - Dry Dates - it is submitted by petitioner that it would suffice for the disposal of this writ petition, if the respondents are directed to grant provisional assessment of the goods in question at the earliest - HELD THAT - The respondent authorities are directed to conduct provisional assessments of the goods in question (Dry Dates) which have been imported, in accordance with law, rules, regulations and Government policies applicable to the facts of the case, within a period of two weeks from today. Petition disposed off.

Summary

Issues:
1. Provisional assessment of imported goods.
2. Release of seized goods.
3. Grant of costs.
4. Further orders as necessary.

Provisional Assessment of Imported Goods:
The writ petition sought a mandamus to direct the respondents to provisionally or finally assess the imported goods, specifically "Dry Dates," against a particular bill of entry. The petitioner's counsel argued for provisional assessment of the goods in question, emphasizing the urgency of the matter. The court directed the respondent authorities to conduct provisional assessments of the imported goods within two weeks in compliance with relevant laws, rules, regulations, and government policies. The judgment disposed of the writ petition with this directive.

Release of Seized Goods:
The petition also requested a writ order to provisionally release the seized "Dry Dates" if done without the petitioner's knowledge. The court's direction for provisional assessment implicitly addressed the issue of releasing the goods, ensuring that the assessment process includes the seized items against the specified bill of entry. By ordering the provisional assessment, the court indirectly addressed the release of the goods, ensuring a comprehensive resolution to the matter.

Grant of Costs:
One of the prayers in the writ petition was the grant of costs. However, the judgment did not explicitly mention any decision regarding the grant of costs. It can be inferred that since the court disposed of the writ petition with the directive for provisional assessment, the issue of costs might have been considered immaterial or not specifically addressed due to the nature of the relief sought in the petition.

Further Orders as Necessary:
The writ petition also sought other further orders as deemed fit and necessary in the circumstances of the case. The judgment did not specify any additional orders beyond directing the provisional assessment of the imported goods. Therefore, it can be inferred that the court found the directive for provisional assessment sufficient to address the concerns raised in the petition, and no further specific orders were deemed necessary or requested by the parties involved.