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2016 (7) TMI 1148

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..... 8 dated 31st March, 2016. The alternative prayer is that the respondents should be directed to make a provisional assessment of the goods imported under Section 18 of the Customs Act, 1962. 2. The background of the present petition is that the petitioner applied for and was granted an Import Export Code on 15th July 2015. The petitioner is engaged in the import and trading of the metal wire mesh products. A foreign supplier, i.e., Hebei Gaozheng Mining Equipments Co. Ltd. offered the petitioner two consignments of wire mesh, which had been imported by two different parties, who had abandoned the goods and had not taken the delivery. It is stated that the foreign supplier on 30th November 2015 supplied to the petitioner the correct invoice, .....

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..... with the earlier bill of lading issued which showed the quantity to be 23000 Kgs. It was pointed out that the value of the goods shown in the two invoices also did not match. A reference was made to the valuation shown in the invoices received from the electronic devices of one Mr Raj Kumar Arora, an authorized representative of one of the earlier consignees. Thereafter in para 5 of the said letter, the DRI requested the Customs as under: "5. ln view of the above stated facts, it is requested that the value declared in the invoices resumed from the electronic devices of Shri Raj Kumar Arora during investigation may be considered at the time of assessment of the said two containers." 6. A difficulty has arisen as a result of DRI not categ .....

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..... r further time to be unreasonable for the simple reason that the entire purpose of the Petitioner filing the present petition was to get the alert notice issued by the DRI removed and this petition itself has been pending since 25th April 2016. The demurrage charges have been mounting, and for no fault of the Petitioner, it is unable to proceed with the assessment of the goods by the Customs and the ultimate clearance of the goods. 10. In the circumstances, the Court proceeds on the basis that the letter written by the DRI on 4th January 2016 to the Customs requesting the Customs to go ahead with the assessment subject to the requests made by the DRI in para 5 of the letter, should be taken as the DRI lifting the alert in respect of the sa .....

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