Final customs assessment requires hearing, document filing and reasoned consideration of all relied-upon materials before decision.

The customs authority was directed to complete the final assessment only after the petitioner furnished the required documents, was given an opportunity of hearing, and had the circulars, judgments and other relied-upon materials considered. The Court accepted the assurance that the documents would be produced by a fixed date and required the authority to pass a reasoned order within the stipulated time. The writ petition thus resulted in a time-bound procedural direction for fresh consideration of the assessment on the materials already relied upon and those to be filed.

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Issues: Whether the customs authority should complete the final assessment after permitting the petitioner to furnish documents, afford an opportunity of hearing, and consider the circulars, judgments and other materials relied upon before passing a reasoned order.

Analysis: The writ petition sought a direction for completion of the final assessment on Wet Metric Ton basis in accordance with the circular relied upon by the petitioner. The Court accepted the assurance that the relevant documents would be furnished by a fixed date and noted the respondent's statement that the materials already produced and those to be filed shortly, together with the judgments and circulars relied upon, would be considered. The Court accordingly directed the authority to grant a hearing after receipt of the documents and to decide the matter by a reasoned order within a stipulated time.

Conclusion: The petitioner was granted a hearing and a time-bound decision on the final assessment, with the authority required to consider all relied-upon materials and pass a reasoned order.

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