Home Case Index All Cases Customs Customs + HC Customs - 2021 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 1279 - HC - CustomsPermission to file the self-assessed Bill of Entry for imported Procleix Ultrio Elite Assay Kit as well as for future consignments - mandatory speaking order under Section 17(5) of the Customs Act, 1962 - direction to pass provisional assessment order under Section 18 of the Act during the pendency of reassessment proceedings - seeking to allow future imports to be cleared on the basis of provisional assessment on the basis of reasonable security without insistence of deposition of 100% disputed customs duty demand - violation of principles of natural justice - HELD THAT:- The provisional release of the goods can be challenged by the petitioner in accordance with law before the appropriate forum. However, looking to the facts of the case, especially the fact that no order has been passed under Section 17(5) of the Customs Act, 1962, the concerned respondent authority is directed to pass a speaking order under Section 17(5) of the Customs Act, 1962 upon the Bill of entries which are mentioned hereinabove which have already been filed by the importer – petitioner in the month of July, 2021. The petitioner shall cooperate during the hearing with the respondents for passing an order under Section 17(5) of the Customs Act, 1962. This order shall be passed within a period of two weeks from today. The Officers of the respondents are also present on video conference hearing which has taken place today. Petition disposed off.
|