Customs writ relief and DEEC Book endorsement granted with legal undertaking; bank guarantee and time-bound appeal disposal refused

The Delhi HC directed implementation of the customs order dropping the show-cause proceedings and required the necessary endorsement in the DEEC Book. To protect revenue, it permitted the endorsement to be made on execution of a legal undertaking under the Handbook of Procedure, but it refused to insist on a bank guarantee. The Court also declined to direct the Tribunal to dispose of the departmental appeal within a fixed time, treating that further relief as unnecessary.

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Issues: Whether the petitioner was entitled to a writ directing the customs authorities to give effect to the order dropping the show-cause proceedings and to make the necessary endorsement in the DEEC Book, and whether further directions for bank guarantee or time-bound disposal of the departmental appeal were required.

Analysis: The petition was filed under Article 226 of the Constitution of India seeking implementation of the Collector of Customs' order dropping the proceedings initiated by the show-cause notice. The Court noted that the departmental stay application before the Tribunal had already been dismissed and considered it appropriate to protect the revenue by requiring the petitioner to execute a legal undertaking under the Handbook of Procedure while directing the endorsement to be made. The Court declined to insist on a bank guarantee and also declined to issue any direction to the Tribunal for disposal of the appeal within a fixed period.

Conclusion: The petitioner was held entitled to the requested writ relief in terms of the order, with the endorsement to be made on execution of the legal undertaking, and the additional prayers were rejected.

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