(Per : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. The petitioners had come at this stage when the respondent-authorities were not releasing the goods even of provisional assessment pending final adjudication of duty liability. This Court, therefore, by an interim order dated 04.05.2006, recorded statement of the counsel for the petitioners that they are prepared to pay customs duty on goods imported by them if the provisional assessment is made by the authority and direction is given to release the same on such provisional assessment being paid.
2. In view of such statement, this Court directed the respondents to assess the value of goods for the purpose of duty under the Customs Act within three weeks, and if the petitioner pays the duty, to release the goods.
3. Though counsel for the petitioners was unable to state with any precision whether under such interim order, provisional assessment was made and goods were released provisionally or not, we may proceed on the presumption that the petitioner must have availed of such opportunity.
4. Be that as it may, we are informed that the Authorities have issued show-cause notice and final adjudication of customs duty liability is awaited. Under the circumstances, by virtue of the interim order and efflux of time, the cause would not survive. The petition is disposed of accordingly. It is clarified that neither the interim order nor this order will come in way of the authorities in finalizing the assessment and in the petitioner's raising of contentions during such proceeding.
Rule is discharged.
[AKIL KURESHI, J.] [HARSHA DEVANI, J.] JYOTI Top