2024 (2) TMI 1100 - HC - Customs

Request for provisional release of the goods subject to furnishing a bond - Export business of spices - Bill of Entry - Coarse Ground Chilli re-imported - exemption under Notification No. 52/2003-Customs - HELD THAT - During the pendency of this writ petition, the assessment order (original) has been passed, wherein it has been held that Coarse Ground Chili re-imported vide the Bill of Entry 8862322 is not eligible for exemption under Notification No. 52/2003-Customs. Once the petitioner request for exemption from payment of duty has been declined in the order (original), the petitioner has the remedy of filing the appeal. Thus, We do not find that this writ petition is to be entertained when the final order has been passed against which the remedy of appeal is provided under the Customs Act, 1962. There is no question of granting any interim relief as prayed by the petitioner. However, it would be expedient in the interest of justice to direct the Appellate Authority to decide the Interim Application of the petitioner within a period of two weeks from the date of its filing along with the appeal.

Summary

Issues:
The issues involved in the judgment are the rejection of the petitioner's request for assessment of re-imported goods, the denial of exemption under Sl. No. 14 of Annexure-I of Notification No. 52/2003-Customs, and the request for provisional release of goods subject to furnishing a bond.

Rejection of Assessment Request:
The petitioner, a private limited company engaged in the export business of spices, had exported Coarse Ground Chilli to France. The consignee rejected 6000kg of the exported Chilli due to granulation issues. The petitioner's request for assessment of the re-imported goods was rejected by the 2nd respondent, who directed the petitioner to pay appropriate duty or face reassessment under the Customs Act 1962.

Denial of Exemption under Customs Notification:
The petitioner sought exemption under Sl. No. 14 of Annexure-I of Notification No. 52/2003-Customs for re-importing the rejected goods for repair or reconditioning. However, the assessment order held that the re-imported Coarse Ground Chilli was not eligible for exemption under the said provision, leading the petitioner to explore the remedy of filing an appeal.

Request for Provisional Release of Goods:
The petitioner also requested provisional release of the goods upon furnishing a bond. Despite the rejection of the writ petition by the Court, the petitioner's counsel raised concerns about the potential decay of the goods' value during the appeal process. The Court directed the Appellate Authority to decide the Interim Application for provisional release within two weeks from filing, and to expedite the overall appeal process, preferably within three months, in the interest of justice.

Separate Judgement by Judge:
No separate judgment was delivered by the judge in this case.