2020 (8) TMI 585 - HC - Customs

Validity of provisional assessment - dry dates - HELD THAT - The writ petitions are disposed off with a direction to the respondents to decide the appeals to be preferred by these writ petitioners within two weeks from the date of receipt thereof. This is the outer limit and the Commissioner (Appeals) can also decide the appeals earlier. Petition disposed off.

Summary

Issues:
1. Second round of litigation regarding provisional assessment of bills of entry.
2. Directions for passing provisional assessment orders under the Customs Act, 1962.
3. Request for appeals under Section 128 of the Customs Act, 1962 to be decided within a specific timeframe.
4. Disposal of writ petitions with directions for the appeals to be decided within two weeks.
5. No expression of opinion on the merits of each case.
6. Consideration of requests for storing imported goods in cold storage.
7. Disposal of all pending applications.

Analysis:

1. The learned counsel for the petitioners highlighted that this case marks the second round of litigation concerning the subject matter of three writ petitions. The previous writ petitions sought provisional assessment of bills of entry, which were disposed of with directions for passing provisional assessment orders under the Customs Act, 1962.

2. Subsequently, provisional assessment orders have been issued for all the writ petitions, as evidenced by Annexure P-12 attached to each petition.

3. The petitioners' counsel argued that due to the perishable nature of the goods (dry dates) involved, it would be sufficient for the writ petitions to direct appeals under Section 128 of the Customs Act, 1962 to be decided by the Commissioner (Appeals) within two weeks from the receipt of the appeals.

4. Consequently, the court disposed of the writ petitions, instructing the respondents to decide the appeals within the specified two-week timeframe. The court clarified that this timeline is the maximum period, allowing the Commissioner (Appeals) to decide the appeals sooner if possible.

5. It was explicitly stated that since the appeals are to be preferred and decided by the relevant respondent authorities, no opinion was provided on the merits of each individual case.

6. Additionally, the court addressed the possibility of the petitioners requesting to store the imported goods (dry dates) in cold storage. Any such requests were to be considered by the concerned respondent authorities in compliance with applicable laws, rules, regulations, and government policies, subject to the petitioners fulfilling the necessary payments as per the law.

7. Finally, with the disposal of the writ petitions, all pending applications were deemed disposed of as well, bringing closure to the legal proceedings in this matter.