Petitioner challenged delay in finalisation of provisional assessment by Customs officials exceeding 16 months. Court directed completion within two months of judgment delivery referencing Regulation 5.
Direction to 3rd respondent to finalise provisional assessment of Ext.P1 bill of entry within two months from date of receipt of copy of judgment.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 08TH DAY OF JANUARY 2021 / 18TH POUSHA, 1942
WP(C).No.27383 OF 2020(W)
PETITIONER:
M/S NIRMAL ASSOCIATES 5/193B, NIRMAL ARCADE BYPASS ROAD, ERANHIPALAM, CALICUT- 673 006 REPRESENTED BY ITS PARTNER C.VIJAYAN, AGED 61 YEARS, S/O.CHOYI C., R/O PULPARAMBIL HOUSE, PADANILAM P.O., KUNNAMANGALAM, CALICUT - 673 571.
BY ADVS. SRI.P.A.AUGUSTIAN SMT.SWATHY E.S.
RESPONDENTS:
1 UNION OF INDIA REPRESENTED BY JOINT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES, NORTH BLOCK, NEW DELHI - 110 001.
2 THE DIRECTOR (INTERNATIONAL CUSTOMS DIVISION) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, ROOM NO.49, NORTH BLOCK, NEW DELHI - 110 001.
3 THE COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, WILLINGTON ISLAND, COCHIN - 682 009.
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W.P.(C). No.27383/20
R1 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS R1-2 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA SMT.M.M.JASMINE, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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W.P.(C). No.27383/20
JUDGMENT
Dated this the 8th day of January, 2021
Petitioner claims to have imported LED TV's through Cochin Port under respective bills of entry. Alleging that there was doubt on the certificate of origin issued, the goods were initially detained. However, the same was subsequently released to the petitioner on executing a bond and furnishing a bank guarantee.
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W.P.(C). No.27383/20
Provisional Assessment) Regulations, 2018, the Proper Officer is bound to complete the provisional assessment within a period of two months. It is seen from the facts of this case that goods were detained on 28.8.2019 and the bank guarantee was furnished on 5.9.2019. More than 15 months have elapsed since the provisional assessment. It is therefore essential that the 1st respondent and his officers comply with the time limit prescribed under the regulations and complete the assessment.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS JUDGE
vps
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W.P.(C). No.27383/20
APPENDIX
PETITIONER'S/S EXHIBITS:
| EXHIBIT P1 | TRUE COPY OF 23/08/19. |
THE | B/E | NO.4619523 DATED |
|---|---|---|---|---|
| EXHIBIT P2 | TRUE COPY 28/08/19. |
OF | THE | CHALLAN DATED |
| EXHIBIT P3 | TRUE COPY OF | THE B | OND D | ATED 05/09/19. |
| EXHIBIT P4 | TRUE COPY OF 05/09/19. |
THE | BANK | GUARANTEE DATED |
| EXHIBIT P5 | TRUE COPY OF | THE L | ETTER | DATED 01/11/19. |
| EXHIBIT P6 | TRUE COPY 26/08/2020. |
OF | THE | LETTER DATED |
| EXHIBIT P7 | TRUE COPY 11/11/2020. |
OF | THE | LETTER DATED |
| EXHIBIT P8 | TRUE COPY NO.73/2018(NT |
OF ) DAT |
TH ED 14 |
E NOTIFICATION /08/18. |
| EXHIBIT P9 | TRUE COPY OF DATED 21/08/2 |
THE 020. |
CIR | CULAR NO.38/2020 |
RESPONDENT'S/S' EXHIBITS:
NIL
2 issues framed by the court
Whether the Proper Officer is bound to complete the provisional assessment within the time limit prescribed under the Customs (Finalisation of Provisional Assessment) Regulations, 2018.
What direction should be issued to finalise the delayed provisional assessment of the imported goods?
2 provisions across 2 enactments
M/s Nirmal Associates
Union of India
The Director (International Customs Division)
The Commissioner of Customs, Cochin
Bechu Kurian Thomas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
