Court denies immediate relief in writ petition for final assessment, awaits appeal process

The Court disposed of the writ petition seeking mandamus for final assessment of bills of entry, without expressing views on merits. The petitioner's request for immediate final orders was denied due to the respondent's contemplation of appealing the favorable decision by the Tribunal. The Court acknowledged the respondent's right to challenge the decision, allowing them to await the appeal process before finalizing the assessment. The petitioner was granted liberty to seek remedies after the statutory appeal period had passed, with no costs awarded in the judgment.

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Issues:
Mandamus for final assessment of bills of entry; Challenge to provisional assessment; Contemplation of appeal by revenue; Disposal of writ petition without expressing view on merits.

Analysis:
The petitioner sought a mandamus directing the respondent to carry out the final assessment for various bills of entry filed since May 2015. The bills were provisionally assessed with bank guarantees, but final orders were not passed despite a favorable decision by the Customs, Excise, and Service Tax Appellate Tribunal on March 1, 2018. The petitioner's grievance was the delay in passing final orders despite the Tribunal's decision in their favor.

The respondent, on the other hand, contended that the issue was not final as they were considering appealing the Tribunal's decision. The revenue received notice of the decision on September 25, 2018, and was within the time limit to file an appeal. The respondent argued that they could only pass final orders on the bills of entry once the appeal process was concluded.

The Court acknowledged the petitioner's request for final orders based on the Tribunal's decision but noted that the respondent's intention to appeal meant they could not direct immediate action based on the Tribunal's order. The Court highlighted that the respondent had the right to challenge the Tribunal's decision in the appropriate forum. Therefore, without delving into the merits of the claims, the Court disposed of the writ petition, granting the petitioner the liberty to pursue remedies once the statutory appeal period had lapsed. No costs were awarded in the judgment.

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