2016 (5) TMI 916 - HC - Customs

Seeking release of imported goods from Sri Lanka - Petitioner produced the necessary documents as well as the confirmation letters issued by the Government of Sri Lanka - Revenue contended that Petitioner is not coming forward to produce the requisite documents to satisfy the requirements - Held that - it is directed that the authorized representative of the Petitioner will appear before the concerned Deputy Commissioner of Customs with the B/Es, with all the necessary documents. After examining the said documents, and seeking further clarification/verification as may be necessary, the concerned Officer will pass either provisional assessment order within one week or final assessment order within two weeks and communicate the said order to the Petitioner forthwith. In the event of passing the provisional assessment order, the orders passed by the Court including the one G.S. Nuts v. Commissioner of Customs reported in 2016 (3) TMI 430 - DELHI HIGH COURT shall be kept in view. - Petition disposed of

Summary

Issues: Delay in passing assessment orders for imported goods from Sri Lanka by Customs Department.

In the judgment, the petitioner had presented bills of entry for clearance of imported consignments from Sri Lanka on specific dates but had not received any provisional or final assessment orders from the Customs Department. The petitioner claimed to have provided necessary documents and confirmation letters from the Government of Sri Lanka, but the respondents had not taken any action. The Senior Standing Counsel for the Respondents argued that it was the petitioner's responsibility to prove the origin of the goods and produce required documents, which the petitioner allegedly failed to do. The court directed the petitioner's authorized representative to appear before the Deputy Commissioner of Customs with the bills of entry and necessary documents. The concerned officer was instructed to pass a provisional assessment order within one week or a final assessment order within two weeks after examining the documents. Failure to adhere to the time limits would result in the petitioner seeking directions from the court. The judgment disposed of the petition with specific instructions for the Customs Department to process the assessment orders promptly.