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2022 (8) TMI 1121 - HC - CustomsClassification of imported goods - Thiourea 99% min - want of import permit issued by Respondent No.4 - principles of natural justice - HELD THAT - Petitioner states that he will make all these submissions to the proper officer who can finalize the Bills of Entry by considering the submissions made by Petitioner. The proper officer shall finalize Bills of Entry Nos.4114491, 4116732 and 4116397 all dated 18.07.2019 by passing a speaking order, after taking into consideration the submission of Petitioner and after complying with the principles of natural justice within a period of six weeks from today. Before passing the order, Petitioner shall be given a personal hearing with at least 7 working days advance notice. The Writ Petition is disposed off.
Issues:
Challenging non-assessment of Bills of Entry and import clearance for Thiourea 99% min without an import permit. Analysis: The petitioner challenged the inaction of Respondent Nos.1 to 3 in assessing Bills of Entry and allowing clearance of Thiourea 99% min imported for home consumption without an import permit. The court, in response to the petition, provisionally allowed the clearance of the goods covered under the Bills of Entry. The petitioner argued that Thiourea 99% min has non-insecticidal purposes and cited precedents where registration under the Insecticides Act was deemed unnecessary for goods falling under Chapter 29 of the Customs Tariff Act. Additionally, the petitioner highlighted that Respondent Nos. 2 and 3 had been allowing clearance without insisting on an import permit post-mid-2020, based on a DO letter and an administrative order by the Central Insecticide Board. The court directed the proper officer to finalize the Bills of Entry within six weeks, considering the petitioner's submissions and principles of natural justice. The petitioner was granted a personal hearing with advance notice before the final order. The judgment explicitly stated that the rights and contentions of the petitioner were preserved, and no observation on the merits of the matter was made. The Writ Petition was disposed of with no order as to costs, maintaining an open stance on the petitioner's claims and the final assessment of the Bills of Entry.
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