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TMI Blog2024 (4) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... te time. They are required to be concluded as expeditiously as possible and more particularly when the petitioner has complied all the conditions in regard to the provisional release of the goods. Thus, in the facts and circumstances of the case once all the documents as called upon by the designated officer were submitted by the petitioners including the submission of the certificates of the country of origin (in some of the cases), and if any further compliances were required to be fulfilled by the petitioner, in that case, respondent no. 3 ought to have issued a specific communication calling upon the petitioner to submit such documents/compliances. In absence of any such action being taken coupled by a decision not being taken to finali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led (detailed in Exhibit A1 ) and (iii) finally assess the cocoa powder to be imported by the Petitioner; b. Pending the hearing and final disposal of the above petition, this Hon ble Court be pleased direct by an interim order and injunction to forthwith (i) return Bank Guarantees provided by the Petitioner at the time of provisional assessment duly discharged and cancelled and (ii) permit provisional assessment for future imports against the Bond of the Petitioner without any security. c. pass such order or further orders as may be deemed just and proper by this Hon ble Court in the facts and circumstances of the case. 3. It is not in dispute that the petitioners are regularly importing alkalized cocoa powder from Indonesia. The present p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h imports. It is also the petitioners contention that a demand of bank guarantees cannot be a routine affair and the assessment needs to be finalized. It is submitted that the impugned action on the part of the respondents is in violation of Article 19(1) (g) and Article 300A of the Constitution of India. 4. A reply affidavit has been filed on behalf of the respondents opposing the petitions. The primary contention as urged by Ms. Yadav, learned counsel for the respondents by drawing our attention to the reply affidavit, is as to what has been set out in paragraph 10 of the reply affidavit, which is to the effect that respondent no. 3 has not yet received the verification report from the issuing country and that the matter is being pursued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h documents/compliances. In absence of any such action being taken coupled by a decision not being taken to finalize the bills of entries, would fall into the realm of arbitrariness, as also abdication of duties by the concerned officers of the department. 7. In the aforesaid circumstances, we are of the opinion that the petition needs to be disposed of keeping open all contentions of the parties, by directing respondent no. 3 to finalize the bills of entries in each of the petitions, which shall be completed within four weeks from today. If any further documents are required to be submitted by the petitioner, the same be called upon to be submitted within a period of one week from today. 8. Needless to observe that in the event the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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