2009 (7) TMI 309 - HC - Customs

At the time when the assessment was to be done, the Petitioner moved this court contending that classification as sought to be done by the respondent was not according to Law. - This court entertained the Petition granting interim relief based upon which the goods were released. - The respondent in the meantime have not completed the assessment. It will not be possible for this court to itself determine under which head the goods are classifiable - In our opinion that would be for the Adjudicating Authority - Adjudicating Authority in terms of Section 17 of the Customs Act is directed to complete the process of assessment.

Summary

The Bombay High Court directed the Adjudicating Authority to complete the assessment of imported goods within twelve weeks, giving the petitioner a hearing. The Assessing Officer can take further action if necessary. Petition disposed of accordingly.