2024 (2) TMI 143 - HC - Customs

Enforcement of assessment order - petitioner apprehends that during the pendency of Exts P11 to P13, the respondents may enforce the assessment order - HELD THAT - The third respondent is directed to consider and dispose of Exts. P12 and P13, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard - Needless to mention that if the third respondent condones the delay, considers the stay petition and proposes to pass a conditional order of stay, he shall state reason for the same. Petition disposed off.

Summary

Issues involved: Petition to direct consideration and disposal of appeal, stay petition, and delay petition.

Consideration of appeal, stay petition, and delay petition: The petitioner filed a writ petition to direct the third respondent to consider and dispose of Ext. P11 appeal, P12 stay petition, and P13 delay petition promptly. The petitioner, aggrieved by Ext P7 order, submitted Ext P11 appeal along with Exts P12 stay petition and Ext P13 delay petition, fearing enforcement of the assessment order during the pendency of these appeals. After hearing both parties, the court, upon reviewing the pleadings and materials on record, ordered the third respondent to consider and dispose of Exts. P12 and P13 expeditiously, within three months from the date of receipt of the judgment, providing the petitioner with an opportunity to be heard. The court emphasized that if the third respondent decides to condone the delay, consider the stay petition, and propose a conditional order of stay, reasons for the same must be stated. Additionally, until orders are passed on Exts P12 and P13, all further proceedings following Ext P7 are to be deferred.