Court Upholds Customs Duty Order; Dismisses Jurisdiction and Natural Justice Claims, Encourages Appellate Process.

The HC dismissed the writ petition challenging the provisional assessment order imposing Customs Duty and requiring a bond and bank guarantee for the release of imported goods. The Court found the order not without jurisdiction or in violation of natural justice, emphasizing the availability of an appellate process. The petitioner was allowed to file an appeal within fifteen days, with instructions for the appellate authority to address it promptly according to the law.

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Issues involved:
The judgment involves the provisional assessment order imposing Customs Duty, the requirement of executing a bond and furnishing a bank guarantee for release of imported goods, and the petitioner's challenge to the assessment order.

Provisional Assessment Order:
The petitioner imported Sri Lankan areca nuts and submitted a bill of entry for provisional assessment. The assessment was done by the Faceless Assessment Authority with IGST at 12% instead of 5% as claimed by the petitioner. Despite the petitioner's requests for revision, the final order (Exhibit P-14) imposed Customs Duty of Rs. 8,82,123 and required the petitioner to execute a bond and furnish a bank guarantee of Rs. 1,85,24,592 for the release of the goods.

Legal Challenge and Court's Decision:
The petitioner filed a writ petition challenging the provisional assessment order. The Court noted that while the order may be against some provisions of the law, it cannot be considered without jurisdiction. The Court emphasized that when there is a provision for appeal, it would not assume the jurisdiction of the Appellate Authority solely based on the order being against the law. As the order was not without jurisdiction or in violation of natural justice principles, the Court dismissed the writ petition. The petitioner was granted permission to file an appeal within fifteen days, with the directive for the appellate authority to consider it promptly and in accordance with the law.

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