Provisional customs assessment must be finalised after document production and hearing, the Kerala High Court directed.

Customs authorities were required to complete provisional assessments for bills of entry after the petitioner produced the pending documents and was heard. The goods had already been cleared provisionally on payment of duty and execution of a bank guarantee, and the dispute concerned whether delay in final assessment was due to missing documents or administrative inaction. The Kerala High Court directed the competent customs authority to finalise the provisional assessments within 30 days from production of the documents, ensuring an opportunity of hearing before passing orders.

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Issues: Whether a direction should be issued to the customs authorities to finalise the provisional assessments arising from the bills of entry and pass appropriate orders within a fixed time after production of documents by the petitioner.

Analysis: The goods had been cleared provisionally on payment of customs duty and execution of bank guarantee, and final assessment was stated to be pending. The dispute centred on whether the delay was attributable to non-production of documents or to inaction in completing the provisional assessment under the applicable regulations. In view of the rival stands, the Court found it to direct completion of the process after the petitioner produces the documents and after affording an opportunity of hearing.

Conclusion: A direction was issued to the competent customs authority to finalise the provisional assessments within 30 days from the date of production of documents by the petitioner after hearing the petitioner.

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