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TMI Blog2016 (9) TMI 1670X X X X Extracts X X X X X X X X Extracts X X X X ..... om the documents appended to the writ application that in each of these transactions, bonds have been taken from the exporter (petitioners herein) and it is obvious that such bonds have been taken at the point of export, since, the exporting officer was satisfied that having regard to the circumstance of the case such thing cannot be done before such export or clearance, without detriment to that person (the term such thing obviously refers to the ultimate determination of duty on such exports) and even in transaction No. 12 as contend ed by the learned Standing Counsel a bond has been taken and such bond has been taken in terms of Section 143. There is no evidence on record to indicate that there has been any ultimate determination of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable period in respect of the transactions indicated in the chart under Annexure-2. 2. Mr. Mishra, learned Sr. Standing Counsel for the Customs Department submits that in Annexure-2, the petitioner has indicated a total of 12 transactions. Insofar as transaction Nos. 1 to 11 are concerned, learned Standing Counsel for the Department fairly admits that the assessment made by the Department, has been made without affording any opportunity to the petitioners to provide documentary evidence nor participated in any hearing nor any communication of such determination has been sent to the petitioners. 3. But, insofar as transaction No. 12 (i.e. PACIFIC RICH, 000158/IOF/10-11, 02.07.2010, 25,86,727.00) is concerned, learned Standing Counsel submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms or Deputy Commissioner of Customs shall cancel the bond as discharged in full and shall, on demand, deliver it, so cancelled, to the person who has executed or who is entitled to receive it; and in such a case that person shall not be liable to any penalty provided in this Act or, as the case may be, in such other law for the contravention of the provisions thereof relating to the doing of that thing. (3) If the thing is not done within the time specified in the bond, the Assistant Commissioner of Customs or Deputy Commissioner of Customs shall, without prejudice to any other action that may be taken under this Act or any other law for the time being in force, be entitled to proceed upon the bond in accordance with law. 4. Mr. Rath, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Value of Export Goo ds) Rules, 2007. In no case, shall a price based upon the average of the two test reports be accepted for the purposes of arriving at the assessable value. 5. It is contended on behalf of the petitioners that in none of the 12 transactions have any opportunity been afforded to the petitioners to participate in any hearing leading to any final assessment or determination of the export value for the purpose of arriving at the conclusive expert value and determination of the duty payable thereon. 6. On perusing the writ application as well as the documents appended thereto and in particular Sections 14 143 of the Customs Act, 1962, we are of the considered view that, it is clear from the documents appended to the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer shall do well to fix up a date for oral hearing in the matter and determine the export value of the export goods in accordance with the Customs Act and Rules made thereunder within a further period of two months thereof. This Court orders accordingly. 9. Consequently, though it is claimed that the orders of assessment have been finally passed since the same has not been communicated to the petitioner till date, the assessment (if any) stand quashed and shall not stand in the way of carrying out the aforesaid directions without in any manner being influenced by any earlier order that may have been pas sed in the said regard. The Officer is at liberty to apply his quasi judicial authority in the matter strictly in accordance with law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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