9911796707
TMI Blog2022 (4) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... plication under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 8(A) Be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction directing the respondent to initiate and complete the final assessment proceedings within a reasonable time period; (B) Be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction directing the respondent to release the Bank Guarantees dated 15.07.1995 and 31.07.1996 in favour of the petitioner; (C) Be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or directions directing the respondent to return in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy enclosed). 1. It may please be noted that the Bond Bill of entry and its Ex-bond Bills of Entry (enclosed in original) as per Annexure 'A' attached had been cleared at Makarpura Division, Vadodara. 2. For the finalization of the project, the above mentioned bills of Entry needs to be finally assessed and finally audited. Following documents are enclosed for your reference: Copy of Reconciliation Statement. Copy of invoices (Original). Copy of plant Site Verification Certificate from the C. Ex. Authority. Copy of Bank Remittance Certificate. Copy of Recommendation letter from the Sponsoring Authority. 3. The above said In-bond Bills of Entry have been conditionally assessed subject to final assessment at your end. Ex-bond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of the Communication, addressed by the concerned Customs Authorities. 2. We are sorry to learn that nothing has been done so far, by your Office, in the matter, in question. 3. This has caused a lot of inconvenience to us and we once again request you, to please undertake the process of completion of finalization of Assessment of Project Import, undertaken by us and as requested by the Customs Authorties. 4. It is needless to state that any delay in carrying out the aforesaid Procedure, by your Office, is resulting into huge monetary loss to us, due to involvement of Bank Guarantee and accordingly, if the matter has not been treated on priority within 10 days, we will have to approach the appropriate Forum, to obtain the directio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionally and goods cleared for home consumption were duly installed in our factory and were used for manufacture of finished goods. However, the Bill of Entries are still pending for final assessment for want of installation certificate to be issued by the jurisdictional officer. Central Excise office at Vadodara has replied that due to restructuring of Commissionerate/ Divisions, the concerned file is not readily traceable for that they are making efforts to locate the relevant records & as soon as the same will be located, necessary action will be initiated under intimation to us. It is submitted that due to the delay we are incurring heavy monetary loss for no fault of ours. Please revert if any further information require to be pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guarantee charges which the petitioner had had to borne till date amount to Rs. 96,87,616/-. Marked and annexed hereto as Annexure-D is the computation of bank guarantee charges. 8. We have heard Mr. Pratik Bhatia, the learned counsel for Nanavati Associates appearing for the writ-applicant and Mr. Nikunt Raval, the learned standing counsel appearing for the respondents. 9. We have gone through the affidavit-in-reply filed on behalf of the respondents. We do not intend to enter into the merits of this litigation as the issue is still at large before the Assistant Commissioner, Vadodara. Our only concern is the delay that has occurred in the present litigation in finalizing the assessment proceedings. 10. We direct the Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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