Court Orders Respondents to Decide Petition, Emphasizes Prompt Action

The court directed the respondents to consider the petitioner's representation and pass a speaking order within eight weeks, providing an opportunity for a personal hearing. Emphasizing the need for a decision on the relief sought, the court highlighted the importance of resolving the matter promptly and in accordance with the law. The court refrained from issuing a positive direction immediately but stressed the necessity for the respondents to address the petitioner's claim without leaving them without a remedy.

---

---

Issues:
1. Amendment of Bills of Entry to extend benefit of Notification No.2/2007 under Customs Act, 1962.

Analysis:
The petitioner sought a writ of mandamus to direct the respondents to amend the Bills of Entry filed on specific dates to avail the benefit of Notification No.2/2007 dated 05.01.2007 under the Customs Act, 1962. The petitioner contended that as per the notification, no duty was payable on the imported goods, and thus, a refund was claimed. A representation was made in 2008, referencing relevant legal decisions, but no action was taken by the respondents. The Revenue's argument was that the petitioner should have appealed against the duty assessment at the time, and without an appeal, the application for refund was not sustainable. However, the court noted that the respondents had not responded to the petitioner's representation since 2008, leading to a stalemate. The court emphasized the need for the respondents to pass a speaking order on the petitioner's request to provide clarity on the relief sought.

The court acknowledged the factual scenario and directed the respondents to consider the petitioner's representation dated 22.11.2008 and pass a speaking order on merits within eight weeks, affording an opportunity for a personal hearing to the petitioner's representative. The court highlighted the importance of resolving the matter without leaving the petitioner without a remedy and emphasized the need for a decision to be made by the respondents, either in favor or against the relief sought. The court refrained from issuing a positive direction at that moment but stressed the necessity for the respondents to address the petitioner's claim promptly and in accordance with the law.

---