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Asia Huayu Metal Wire Mesh Products (P) Ltd Versus Principal Commissioner Of Customs & Ors.

2016 (7) TMI 1148 - DELHI HIGH COURT

Assessment of bill of entry - provisional release of goods - import of wire mesh - against the said B/L, an alert had been issued by the Directorate of Revenue Intelligence (“DRI”) - The first is that a mandamus be issued to the respondents to assess the goods imported by the petitioner against Bill of Entry No. 4767708 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 A .....

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- The following directions issued:- (a) The Respondents will proceed hereafter on the basis that the alert issued by the DRI in respect of the two containers in question stands removed; - (b) The Customs will write to the CONCOR, i.e., Respondent No. 4, not later than one week from today, giving its no-objection for the physical inspection of the goods; and The Customs authorities will proceed with the assessment and complete it within a period of two weeks thereafter subject to the petitioner .....

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(P) Ltd. The first is that a mandamus be issued to the respondents to assess the goods imported by the petitioner against Bill of Entry No. 4767708 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 .....

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sis of the above documents, the Petitioner by letter dated 30th November 2015 requested the Deputy Commissioner of Customs (Import) to amend the bill of lading (B/L). However, it was learnt by the petitioner that against the said B/L, an alert had been issued by the Directorate of Revenue Intelligence ( DRI ) 3. Along with the counter affidavit filed in this writ petition by the Container Corporation of India ( CONCOR ), the copy of the letter dated 13th July 2015 issued by the Customs has been .....

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In turn, the Customs advised the petitioner to get clearance from the DRI. 5. It appears, that on 4th January 2016, the DRI wrote to the Principal Commissioner of Customs (Import), pointing out that from the documents submitted by the petitioner it appeared that the quantity of goods shown in the copy of the bill of lading dated 19th May 2015 (26,300 Kgs) for one container was not matching with the earlier bill of lading issued which showed the quantity to be 23000 Kgs. It was pointed out that t .....

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estigation may be considered at the time of assessment of the said two containers. 6. A difficulty has arisen as a result of DRI not categorically communicating to the Customs that it has lifted the alert issued in respect of the two containers. Without the lifting of the alert, it is not going to be possible for the Customs to proceed with the assessment. Likewise, even as regards CONCOR, unless the 'hold notices' issued by the DRI in respect of the containers are withdrawn, the physica .....

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Mr. Satish Aggarwala, learned counsel for the DRI, that he was yet to obtain instructions and, therefore, at his request the matter was kept for today. 8. Mr Aggarwala has today handed over an affidavit dated 12th July 2016 sworn by Mr. S.K. Mishra, Sr. Intelligence Officer of the DRI. While the affidavit virtually repeats whatever has been stated in the letter dated 4th January 2016 issued by the DRI to the Customs, it is completely silent on the lifting of the alert issued in respect of the t .....

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