2021 (8) TMI 968 - HC - Customs

Seeking finalization of provisional release of goods - re-assessment of Bill of Entry - Section 17(5) of the Indian Customs Act - HELD THAT - It becomes apodictic clear that this Court will be fully justified in issuing orders, as prayed for by the petitioner. However, as regards Ext.P11 Bill of Entry, the only order considered, is to direct the respondents to issue the petitioner an order as per Section 17(5) of the Customs Act. The competent among the respondents will immediately take up Ext.P1 and issue final orders qua the provisional release of goods covered by it, after affording an opportunity of hearing to the petitioner, as expeditiously as is possible, but not later than one month from the date of receipt of a copy of this judgment - appeal disposed off.

Summary

Issues:
1. Direction sought for finalizing provisional release of goods covered under Ext.P1
2. Setting aside re-assessment made on Ext.P11 Bill of Entry due to alleged value escalation

Analysis:
The petitioner approached the High Court seeking directions for the respondents to finalize the provisional release of goods covered under Ext.P1 and to set aside the re-assessment made on Ext.P11 Bill of Entry, alleging an escalation in value. The learned counsel for the petitioner argued that the re-assessment of Ext.P11 Bill of Entry required a written order to be issued to the client as per Section 17(5) of the Indian Customs Act. The Standing Counsel for the respondents stated that the prayer against the re-assessment of Ext.P11 was untenable but assured that the provisional release of goods covered by Ext.P1 would be finalized within a short timeframe.

Upon considering the submissions, the Court found it justified to issue orders as prayed for by the petitioner. The Court directed the competent respondent to finalize the provisional release of goods covered by Ext.P1 after affording an opportunity of hearing to the petitioner within one month. Additionally, the petitioner was instructed to produce all relevant documents within 7 days. Regarding Ext.P11 Bill of Entry, the competent respondent was ordered to issue a speaking order as required under Section 17(5) of the Customs Act within two weeks. The Court also left it to the competent respondent to consider and issue appropriate orders on a specific prayer within one month, without expressing any opinion on the merits.

In conclusion, the writ petition was disposed of with the above orders, emphasizing the importance of following the procedural requirements under the Customs Act for re-assessments and provisional release of goods.