9911796707
TMI Blog2018 (4) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... order or direction directing the 4th Respondent to accept the Annexure- 1 declaration filed by the petitioner enclosed as Annexure-U and treat the process of renewal of SVB Order as dispensed with and further follow the instructions contained in Circular No.4/2016-Customs dated 9.2.2016 herewith enclosed as Annexure-S and grant such other relief as this Hon'ble Court deems fit to grant in the interest of justice including allowing this writ petition. [b] The petitioner therefore prays that this Hon'ble Court may be pleased to issue a writ of mandamus or such other writ or order or direction directing the respondent Nos. 5 and 6 to not collect any extra duty deposit in respect of the imports to be made by the petitioner save as otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly discontinue obtaining EDD and finalize the related provisional assessments, without any further reference to the importer. 5. Paragraph-3 reads thus: "In cases where a change in circumstances surrounding the sale has been stated in the declaration [Annexure 2], the SVB inquiries shall be initiated in terms of the procedure stated in the circular 5/2016 dated 9th February 2016 by serving upon the importer questionnaires at Annexure A and Annexure B. If EDD is being obtained in such cases, the same shall be reviewed and the sequence provided in para 3.2 of the circular No.5/2016 dated 9th February 2016 shall be followed." 6. Paragraph-3.2 of Circular No.5/2016 reads thus: "3.2. The Board has reviewed the practice relating to levy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e imposed by the Commissioner for a period not exceeding the next three months. Simultaneously, the importer shall be granted a further period of 60 days to comply with the requisition for information & documents. If the importer fails to submit documents within this extended period, the Commissioner in charge of SVB may consider the use of other provisions of the Customs Act for obtaining documents / information from an importer for conducting investigations. In no case shall the imposition of Security Deposit exceed the period of three months specified above. Furthermore, the Board has also decided that the importer would be free to choose whether the Security Deposit to be provided for the purposes of provisional assessment shall be by w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- during the financial years 2007 to 2016 and the same requires to be adjudicated by the Respondent No.4 in terms of Board Circular Nos.4/2016 and 5/2016. As aforesaid, the proceedings are initiated and certain documents called for, by the Respondent No.4 is said to have been submitted. If so, the Respondent No.4 can proceed to adjudicate upon the matter and arrive at a decision in an expedite manner. This refund amount sought for by the petitioner depends on the result of the proceedings pending before the Respondent No.4. Hence, in order to meet the ends of justice, it would be appropriate to direct the Respondent No.4 to adjudicate upon the issue and take a decision in accordance with law, after hearing the petitioner in an expedite man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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