2010 (11) TMI 113

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oms (Provisional Duty Assessment) Regulations, 1963, and to release the goods. 2. The contention raised by the Standing Counsel for the respondents is that the respondents are prepared to assess duty under Section 17 of the Customs Act, 1962, and that the petitioners are free to appear before the proper officer of the Customs Department, who will hear the petitioners and pass orders of assessment and that speaking orders will also be issued to the petitioners soon thereafter. 3. Section 18 of the Customs Act provides for provisional assessment of duty. This provision permits provisional assessment of duty only when; (a) where the proper officer is satisfied that an importer or exporter is unable to produce any document or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... w that these provisions have relevance only in a situation where the proper officer is unable to complete assessment when he is satisfied that due to the inability of the importer or exporter to produce any document or furnish any information necessary for the assessment of duty on the goods involved. Therefore, the inability of the proper officer to complete assessment of duty is what is relevant. In these cases, the Customs Department have expressed their willingness to complete the assessment under Section 17 of the Customs Act and they have no case that they need any document or information to be produced by the petitioners to complete assessment or that they are unable to complete assessment for any of these reasons. On the other hand, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Act and the Regulations of 1963 and hence, cannot be ordered. However, that does not mean that the proper officer should not give the petitioners a reasonable opportunity to produce documents substantiating their case or that the adjudication shall not be meaningful or that he can exercise his discretion arbitrarily and all that is to be stated is that provisional assessment cannot be demanded. 7. In that view of the matter, the prayer sought to direct the respondents to provisionally assess the cargo of betel nuts imported by the petitioners cannot be granted. 8. However, I record the submission of the counsel for the respondents that it will be open to the importers to appear before the proper officer under the Act, and th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X