2020 (6) TMI 814 - HC - Customs

Delhi High Court directs respondent to finalize bills of entry promptly

The Delhi High Court issued notice to the respondent and directed them to finalize the bills of entry for the clearance of Polyester knitted Fabrics filed ... Finalisation of provisional assessment - direction to finalise bills of entry - statutory mandate - mandamus to public authority - contempt for non-complianceFinalisation of provisional assessment - direction to finalise bills of entry - Respondent directed to finalise the bills of entry filed by the petitioner for clearance of Polyester knitted Fabrics during the period 2013 to 2016 within six weeks. - HELD THAT: - The Court observed that bills of entry provisionally assessed cannot remain provisional indefinitely and that a final decision is required. The petitioner had repeatedly requested finalisation and earlier bills for 2013-14 were finalised only after institution of writ proceedings (W.P.(C) 1235/2017). In view of the limited prayer, the Court issued a writ directing the respondent to finalise the outstanding bills of entry for the specified period within six weeks, noting that non-compliance would permit the petitioner to initiate appropriate proceedings, including contempt.Writ disposed with direction to finalise the bills of entry for 2013 to 2016 within six weeks; liberty to initiate proceedings, including contempt, in case of non-compliance.Final Conclusion: Writ petition disposed by directing the respondent to finalise the petitioner's bills of entry for Polyester knitted Fabrics for 2013 to 2016 within six weeks, with liberty to pursue contempt or other appropriate proceedings for non-compliance. Issues:1. Finalization of bills of entry for clearance of goods filed by the petitioner for the period 2013-2016.Analysis:The petition before the Delhi High Court sought a direction to the respondent to finalize the bills of entry filed by the petitioner for the clearance of goods, specifically Polyester knitted Fabrics, during the period from 2013 to 2016. The petitioner's counsel argued that the bills of entry, which were provisionally assessed, cannot remain provisional indefinitely, emphasizing the need for a prompt final decision. It was highlighted that despite repeated requests, the respondent had not finalized the bills of entry, contravening the statutory mandate. Notably, the petitioner's earlier bills of entry for the period 2013-14 were only finalized after the Court had issued notice in the initial writ petition filed by the petitioner.The Court, after hearing the arguments, issued notice to the respondent. The learned senior standing counsel representing the respondents accepted the notice. The Court then disposed of the petition with a specific direction to the respondent to finalize the bills of entry for the clearance of Polyester knitted Fabrics filed by the petitioner between 2013 and 2016 within a period of six weeks. The judgment emphasized the limited prayer made in the writ petition and concluded the matter with this directive.Furthermore, the Court granted the petitioner the liberty to initiate appropriate legal proceedings, including contempt proceedings, in case the order directing the finalization of bills of entry is not complied with. The judgment instructed the immediate uploading of the order on the website and the forwarding of a copy to the petitioner's counsel via email. This comprehensive judgment by the Delhi High Court addressed the urgent need for finalizing the bills of entry for goods clearance, ensuring timely resolution of the petitioner's grievances within a specified timeframe while also providing recourse in case of non-compliance with the court's directive.