Writ petition filed seeking a direction under Article 226 to finalise provisional assessment of specific bills of entry under Section 18 of the Customs Act, 1962.
Petition closed; no specific direction formally granted as respondent undertook to act within 60 days.
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 JUDICATURE AT MADRAS
DATED: 02.12.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.10881 of 2020
M/s.P.K.Vaduvammal A Registered partnership Firm Rep. by its Partner Mr. P.C.Shyamsunder, New No. 97 Old Number143A Rasappa Chetty Street Park Town Chennai – 600003 …Petitioner
Vs
The Deputy Commissioner of Customs Group 4 Commissionerate(Imports) Custom House No. 60 Rajaji Salai Chennai – 600001 …Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Mandamus directing the Respondent to finalise the provisional assessment in respect of Bill of Enrty No.8483967 dated 16.10.2018 Bill Entry No. 8807238 dated 12.11.2018 Bill Entry No. 9241748 dated 13.12.2018 and Bill of Entry No. 4510522 dated 16.10.2019 in terms of Section 18 of the Customs Act 1962 read with Customs (Finalisation of Provisional Assessment) Regulations 2018 within the time frame prescribed therein.
For Petitioner : Ms.P.S.Deepika For Respondent : Mr.T.Pramod Kumar Chopda Senior Standing Counsel
ORDER
The petitioner prays for a direction to the respondent to finalise the provisional assessment in respect of Bills of Entry Nos.8483967 dated 16.10.2018, 8807238 dated 12.11.2018, 9241748 dated 13.12.2018 and 4520522 dated 16.08.2019 in terms of Section 18 of the Customs Act, 1962 read with Customs (Finalisation of Provisional Assessment) Regulations, 2018.
The Deputy Commissioner of Customs Group 4 Commissionerate(Imports) Custom House No. 60 Rajaji Salai Chennai – 600001
+1CC to Mr.T. PRAMODKUMAR CHOPRA, Advocate SR.NO.39089
W.P.No.10881 of 2020 GP(CO) NS-19/12/2020
1 issue framed by the court
Whether the High Court should direct the Customs authorities to finalise the provisional assessment within the prescribed time frame.
2 provisions across 2 enactments
M/s.P.K.Vaduvammal A Registered partnership Firm Rep. by its Partner Mr. P.C.Shyamsunder
The Deputy Commissioner of Customs Group 4 Commissionerate(Imports)
Dr. Justice Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
