2011 (7) TMI 804 - HC - Customs

Court orders production of documents for duty assessment under Customs Regulations. Expedite process for releasing consignments.

TMS ENTERPRISES Versus THE COMMISSIONER OF CUSTOMS,

The Court directed the petitioner to produce relevant documents for the assessment of provisional duty under the Customs (Provisional Duty Assessment) ... Provisional assessment - prayer is for directing the respondents to assess provisional duty as per the Customs (Provisional Duty Assessment) Regulation, 1963 and for clearing the consignments of goods imported by the petitioner. - goods allowed to be released provisionally. Issues:Claim for provisional duty assessment and clearance of imported goods under Customs (Provisional Duty Assessment) Regulation, 1963.Analysis:The petitioner filed a writ petition seeking direction for the assessment of provisional duty and clearance of imported goods, specifically betel nuts, as the goods were not yet cleared. The Court noted that a Division Bench had previously considered similar issues and directed the petitioner to produce all relevant documents related to the consignments. Upon production of the documents, the provisional duty under the Customs (Provisional Duty Assessment) Regulation, 1963 was to be assessed, and the betel nuts consignments were to be released within ten days. The respondents were instructed to expedite the process of assessment and clearance.Furthermore, the Court clarified that while releasing the goods provisionally, the respondents had the authority to impose conditions similar to those specified in previous judgments. The final assessment of the consignments was also to be completed in accordance with the directions provided in the Division Bench's judgment. The writ petition was disposed of with the above directions and instructions for the assessment and clearance of the imported goods, ensuring compliance with the relevant regulations and previous court decisions.