2014 (9) TMI 837

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... toms authorities as to the transaction value shown in the bill of entry at the time of import, the petitioner prayed for a provisional release of the said goods. No steps were taken by the authorities. The petitioner approached this Court in W.P. No. 628 of 2013. By an order dated 16th July, 2013, the said writ petition was disposed of directing the concerned respondent to make a provisional asses .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tulates that if the authorities has reason to doubt the truthfulness of the accuracy of the value declared in relation to the imported goods, they can ask for certain documents and other evidence and after scanning those, if doubt remains, the authorities are bound to serve the notice in writing and afford an opportunity of hearing before proceeding to determine the valuation. Mr. Chowdhury furthe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... deposit of the bank for the purpose of the bank guarantee. The authorities cannot keep silence over the matter and are to be reminded of their statutory responsibility. 5. This Court, therefore, feels that the justice would be sub-serve if the respondent authorities are directed to activate themselves in determining the value under Rule 12 of the said Rules and to make a final assessment. 6 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X