Court orders petitioner to file fresh representation with previous documents. Customs must decide promptly on duty notifications.

The court directed the petitioner to file a fresh representation, including the previous representation and Supreme Court's order, within two weeks. The Assistant Commissioner of Customs was instructed to consider and dispose of this fresh representation within four weeks to resolve the petitioner's concerns promptly. The court emphasized the importance of timely decision-making by customs authorities and upheld the petitioner's right to benefit from duty notifications within the legal framework.

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Issues:
Petitioner denied benefit under notification No.01/2011-CE for paying duty at 2% CVD on goods imported through Nepal.
Delay in disposing of petitioner's representation by Assistant Commissioner of Customs.
Validity of raising CVD to 6% through a fresh notification.

Analysis:
The petitioner's grievance revolves around being denied the benefit under notification No.01/2011-CE to pay duty at a reduced rate of 2% CVD on goods imported through Nepal. The petitioner's counsel argued that the issue had already been settled by the Supreme Court in a previous case. They further contended that despite representing before the Assistant Commissioner of Customs, the matter remained unresolved, forcing the petitioner to continue paying duty at a higher rate of 6% under protest. The counsel emphasized the petitioner's right to avail of the lower duty rate before the issuance of the new notification increasing CVD to 6%.

The court acknowledged the submissions made by the petitioner's counsel and the Additional Solicitor General representing the Customs Department. It was agreed that the Assistant Commissioner should promptly address the petitioner's representation. Consequently, the court directed the petitioner to file a fresh representation within two weeks, including the previous representation and the Supreme Court's order. The Assistant Commissioner was instructed to consider and dispose of this fresh representation within four weeks from its filing, ensuring a timely resolution to the petitioner's concerns.

In conclusion, the court disposed of the writ application, instructing the Assistant Commissioner of Customs to expedite the review of the petitioner's representation. This judgment highlights the importance of timely decision-making by customs authorities and the right of importers to benefit from applicable duty notifications within the legal framework.

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