(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Petitioners have prayed for a writ directing the respondents to assess their imported goods viz., Crude Palm Oil of edible grade in terms of Customs Notification No. 21/2002 dated 1st March 2002 without applying subsequent Notification no. 120/2003 dated 1st August 2003. It is the case of the petitioners that to its above mentioned imported goods, the customs duty levied would have to be worked out as per the notification no. 21/2002. Considering the date of import and filing of the bill of entry, notification no. 120/2003 would not apply.
In this petition, Division Bench of this Court on 24th September 2003, while issuing the rule, passed the following interim order :-
"Rule. The respondents are directed to file a detailed reply affidavit. On the question of grant of interim relief, it is directed that for clearance of the goods in question, the petitioners shall furnish a Bank Guarantee for the differences of duty of customs as leviable as per Notification No. 21/2002-Customs dated 1st March 2002 and Notification No. 120/2003-Customs dated 1st of August 2003. This arrangement would be subject to the order to be made by respondents upon final assessment and subject to the order that may be made in this petition. Direct service permitted."
It is not in dispute that in terms of the said interim order, the petitioners did provide for necessary bank guarantee and were also allowed to lift the goods. Though in the order dated 24th September 2003, there was no stay against the respondents finalizing the assessment, counsel for both the sides jointly stated that no such final order has been passed so far. We recall that interim arrangement was made subject to the final assessment that may be passed, or subject to further order that may be made in this petition.
When the adjudicating authority has yet to take a final view on all issues; including the above noted contention that the assessment should be made on the basis of notification no. 21/2002 and not notification no. 120/2003, we are not inclined to examine such issue in this petition, leaving it open to the adjudicating authorities to do so in accordance with law after hearing the petitioners.
In view of above, this petition stands disposed of with the following directions:-
[A] The Adjudicating Authorities shall pass final order of assessment on the goods imported by the petitioners vide bill of entry at Annexure "C"..
[B] Such order should be passed expeditiously and preferably within four months from the date of receipt of the copy of this order.
[C] Till such order is passed and for a period of two months thereafter, the petitioners shall keep the Bank guarantee provided pursuant to order dated 24th September 2003 alive.
Petition stands disposed of accordingly.
{Akil Kureshi, J.} {Ms.
Sonia Gokani, J.} Prakash* Top