2015 (9) TMI 289 - HC - Customs

Court orders timely assessments, grants personal hearing, denies direct consideration of Customs Appeal decision.

The High Court of Madras directed the authority to finalize assessments by specific dates and issue orders within four weeks, granting the petitioner a ... Finalisation of Assessment – Petitioner sought to finalise assessment, within time frame that may be fixed by Court – Respondents submitted that prayer sought for asking authority to take into account decision of Commissioner and then to pass appropriate orders, may not be granted, as each fact will have to be considered based upon facts and circumstances of case – Taking into account facts and circumstances of case, court direct authority to finalise assessments and to re-assess Bill of Entry and to pass appropriate orders in accordance with law, after giving opportunity of personal hearing to petitioner. The High Court of Madras directed the authority to finalize assessments on specific dates and pass appropriate orders within four weeks, after giving the petitioner a personal hearing. The Court did not grant the petitioner's request to consider the decision of the Commissioner of Customs Appeal directly.