2016 (4) TMI 1417 - HC - Customs

Classification of imported goods - Lubricant Oil-Open Gear - classifiable under tariff item No. 2710 1980 of Customs Tariff Act 1985 or not - HELD THAT - Without expressing any opinion on the merits of the case as the petitioner claims that it is a live consignment it is deemed appropriate to direct the concerned Authority to adjudicate the show cause notice within two months from the date of receipt of certified copy of this order by passing a speaking order and after affording an opportunity of hearing to the petitioner in accordance with law. Application disposed off.

Summary

Issues:
1. Delay in deciding the show cause notice for live consignments.

Analysis:
The petitioner filed a petition seeking a writ of mandamus directing the respondent to decide the show cause notice for a live consignment pending for about 11 months. The petitioner imported Lubricant Oil-Open Gear and filed a bill of entry for clearance. Samples were sent for testing, and a show cause notice was issued based on the test reports. The petitioner submitted a reply promptly, but it has not been adjudicated for over six months. The petitioner emphasized suffering due to the delay in deciding the show cause notice for a live consignment.

The Court, after hearing the petitioner's counsel, decided to direct the concerned Authority to adjudicate the show cause notice within two months from the date of receipt of the order. The Court highlighted the importance of passing a speaking order and providing an opportunity of hearing to the petitioner in accordance with the law. The Court refrained from expressing any opinion on the merits of the case but acknowledged the urgency of deciding the matter concerning a live consignment promptly.