Delhi High Court Orders Customs to Proceed with Assessment of Imported Goods

The Delhi High Court directed Customs to proceed with the assessment of imported goods, assuming the alert by the Directorate of Revenue Intelligence had been lifted. Customs was instructed to provide no-objection for physical inspection to CONCOR and complete the assessment within two weeks, subject to the petitioner meeting all requirements. The court emphasized the unreasonable delay caused by the alert and mandated Customs to move forward with the assessment process promptly.

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Issues:
1. Mandamus to assess imported goods against Bill of Entry.
2. Provisional assessment under Section 18 of the Customs Act, 1962.

Analysis:
1. The petitioner, M/s Asia Huayu Metal Wire Mesh Products (P) Ltd., sought a mandamus for assessing goods imported against Bill of Entry No. 4767708 dated 31st March 2016. The petitioner had applied for and received an Import Export Code on 15th July 2015 for importing and trading metal wire mesh products. The goods were offered by a foreign supplier, Hebei Gaozheng Mining Equipments Co. Ltd., after being abandoned by previous parties. However, an alert was issued by the Directorate of Revenue Intelligence (DRI) regarding the goods, causing delays in assessment by Customs.

2. The DRI's alert created difficulties in the assessment process as it was not explicitly lifted, hindering Customs from proceeding with the assessment and physical inspection of the goods. Despite the petitioner's efforts to resolve the issue by requesting no-objections and amendments, the alert remained unresolved. The court noted the unreasonable delay in resolving the matter and directed the Customs to proceed with the assessment assuming the alert had been lifted. The judgment instructed Customs to provide no-objection for physical inspection to the Container Corporation of India (CONCOR) and complete the assessment within two weeks, provided the petitioner fulfills all necessary requirements.

This detailed analysis summarizes the legal judgment issued by the Delhi High Court regarding the assessment of imported goods and the provisional assessment process under the Customs Act, 1962.

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