2020 (11) TMI 690 - HC - Customs

Direction to the respondent to finalise the bills of entry filed by the petitioner for clearance of goods - polyester knitted fabrics - period 2013 to 2016 - HELD THAT - Keeping in view the limited prayer made in the writ petition, the same is disposed of with a direction to the respondent to finalise the bills of entry filed by the petitioner for clearance of goods namely polyester knitted fabrics during the period 2013 to 2016 within a period of six weeks - Petition disposed off.

Summary

Issues:
Seeking finalization of provisionally assessed bills of entry for clearance of goods from 2013 to 2016.

Analysis:
The petition was listed urgently before the Bench and heard via video-conferencing. The petitioner sought a direction for finalizing bills of entry filed for clearing polyester knitted fabrics from 2013 to 2016. The petitioner's counsel emphasized that provisionally assessed bills cannot remain provisional indefinitely and urged for a prompt decision. It was highlighted that despite repeated requests, the respondent failed to finalize the bills, which was against statutory requirements. Notably, earlier bills were only finalized after court intervention in a previous writ petition. Consequently, notice was issued, and the Senior Standing Counsel for the respondent accepted it.

The Court, considering the limited prayer in the petition, directed the respondent to finalize the bills of entry for the mentioned goods within six weeks. The writ petition was disposed of with this specific direction. In case of non-compliance, the petitioner was granted liberty to initiate appropriate legal proceedings, including contempt proceedings. The order was to be promptly uploaded on the website, and a copy was to be sent to the petitioner's counsel via email for information and compliance purposes.