2021 (8) TMI 972 - HC - Customs

Clearance of goods imported by the petitioner - return of bank guarantees furnished at the time of provisional assessment - classification under CTH 23065020 or not - HELD THAT - On 14.06.2021 time was sought for finalisation and an extension of four weeks was granted. On 14.07.2021 since the matter was still hanging fire some more time was granted putting the respondents to terms. The terms imposed have been complied with as stated in memo dated 10.08.2021. As regards the finalisation of the assessments R3 under cover of memo dated 13.08.2021 has stated that provisional assessment has been finalised in line with the classification declared by the petitioner in the bills of entry in question being CTH 23065020. The mandamus sought for thus stands achieved and this writ petition is closed.

Summary

Issues:
- Mandamus seeking finalization of provisional assessments for Bills of Entry
- Compliance with representations and extensions granted by the court
- Finalization of assessments in line with petitioner's classification

Analysis:
The petitioner filed a writ petition seeking a mandamus directing the Principal/Joint/Assistant Commissioner of Customs to finalize provisional assessments for Bills of Entry related to goods imported by the petitioner, accepting the classification under CTH 23065020 and return the bank guarantees. The court noted that representations were made by the petitioner, and extensions were granted for finalization. The respondents complied with the terms imposed by the court, and it was stated that provisional assessment has been finalized in line with the classification declared by the petitioner in the bills of entry. Consequently, the mandamus sought by the petitioner was achieved, and the writ petition was closed without any costs.