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2021 (9) TMI 1048 - HC - CustomsSeeking direction to reassess the bills of entry within a fixed timeline - HELD THAT - It appears that the Respondent has not passed any order under Section 17 of the Customs Act, 1962 for assessment of the goods with respect to goods imported by the Petitioner vide Bill of Entry No. 5043522 dated 13.08.2021. Meanwhile, the request of the Petitioner for warehousing of the goods has been accepted by the Respondent. The Respondent is directed to pass an order under Section 17 of the Customs Act, 1962 for the Bill of Entry bearing No. 5043522 dated 13.08.2021 (Annexure P-2 to the memo of this Petition) in accordance with law and on the basis of evidences on record as expeditiously as possible and practicable. The Petitioner shall co-operate with the Respondent while deciding the aforesaid Bill of Entry, under Section 17 of the Customs Act, 1962 - petition disposed off.
Issues Involved:
1. Assessment of goods under Section 17 of the Customs Act, 1962 for Bill of Entry No. 5043522 dated 13.08.2021. 2. Request for warehousing of goods. 3. Direction for passing an order under Section 17 of the Customs Act, 1962. Assessment of Goods under Section 17 of the Customs Act, 1962: The writ petition was filed seeking a mandamus or order directing the Respondent to assess Bill of Entry No. 5043522 dated 13.08.2021 within a fixed timeline. The court noted that the Respondent had not passed any order under Section 17 of the Customs Act, 1962 for the assessment of the imported goods. However, the Petitioner's request for warehousing the goods had been accepted by the Respondent. After hearing both parties, the court directed the Respondent to pass an order under Section 17 of the Customs Act, 1962 for the mentioned Bill of Entry in accordance with the law and based on the evidence on record as expeditiously as possible. The Petitioner was instructed to cooperate with the Respondent during the assessment process. Consequently, the court disposed of the writ petition with these directions. Request for Warehousing of Goods: The court acknowledged that the Petitioner's request for warehousing the goods had been approved by the Respondent. This aspect was considered in conjunction with the main issue of the assessment of goods under Section 17 of the Customs Act, 1962. The court's direction for the assessment process implicitly included the goods that were to be warehoused, ensuring a comprehensive resolution to the matter at hand. Direction for Passing an Order under Section 17 of the Customs Act, 1962: In light of the limited submissions and after hearing the arguments of both parties, the court explicitly directed the Respondent to pass an order under Section 17 of the Customs Act, 1962 for the specified Bill of Entry. This direction was issued to ensure the proper assessment of the imported goods in accordance with the law and based on the evidence available. The court emphasized the necessity for expeditious and practical action in this regard, underscoring the importance of timely and lawful assessment procedures in customs matters. This detailed analysis of the judgment highlights the court's considerations and directives regarding the assessment of goods under the Customs Act, 1962, the request for warehousing, and the specific direction for passing an order under Section 17 of the Act.
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