Bill of Entry processing must proceed expeditiously; administrative difficulty cannot justify complete inaction.

The High Court held that administrative difficulties could not justify leaving a Bill of Entry unprocessed. While it declined to direct the exercise of statutory powers in any particular manner, it required the respondents to process the Bill of Entry expeditiously, on its own merits and in accordance with law. The Court therefore ensured that the matter was not left in a state of inaction and fixed a four-week outer limit for processing.

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Issues: Whether the respondents could be directed to process the petitioner's Bill of Entry expeditiously in accordance with law.

Analysis: The respondents had cited difficulties in processing the Bill of Entry, but the Court held that such difficulties could not justify a complete failure to process it. The Court declined, at this stage, to direct the exercise of statutory powers in any particular manner, but found it necessary to ensure that the Bill of Entry was not left unprocessed.

Conclusion: The respondents were directed to process the Bill of Entry as expeditiously as possible and in any event within four weeks, in accordance with law and on its own merits.

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