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TMI Blog2016 (9) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of goods - Section 18 of the Act - Held that: - direction to the competent authority to provisionally assess the goods imported within a period of seven days and release the same to the petitioner on complying with the procedure required to be followed after provisional assessment. The final assessment under Section 17 B of the Act be framed thereafter, after granting an opportunity of hearing to the petitioner. Petition disposed off - decided partly in favor of petitioner. - CWP No. 6098 of 2016 (O&M) - - - Dated:- 31-8-2016 - Rajesh Bindal And Harinder Singh Sidhu, JJ. Mr. Saurabh Kapoor, Advocatefor the petitioner Mr. Saurabh Goel, Advocate for the respondents ORDER Rajesh Bindal, J The petitioner has fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 17 of the Act, the petitioner can avail its remedy of appeal available in accordance with law. After hearing learned counsel for the parties, we are of the opinion that the impugned order passed by respondent No.3 deserves to be set aside as the same has been passed in violation of principles of natural justice. It is undisputed case that before passing the order, the petitioner was not afforded any opportunity of hearing, even if the order is considered to have been passed under Section 17 of the Act. Initially, the Department raised queries regarding valuation while referring to earlier bill of entry of the petitioner, which was responded to by the petitioner stating that the value of the goods imported vide earlier bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside and the matter is remitted back to the competent authority for fresh consideration. As pointed out by learned counsel for the petitioner that the goods being imported are perishable and its shelf life will expire in next two months, the process for final adjudication under Section 17 of the Act will take some time as even for the earlier bill of entry, final order of assessment has not yet been passed, he prayed that the goods be released after passing order of provisional assessment under Section 18 of the Act. The petitioner will comply with all the conditions for release of goods on the basis of provisional assessment, as required in law. Though learned counsel for the respondents has objected to this stating that final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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