2014 (12) TMI 689

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..... The Department believes otherwise. 2. In the present petition, though several prayers have been made, the learned counsel for the petitioner confined this petition to only following prayers : "(e) To issue a writ in the nature of Mandamus commanding the Respondent to restrain them from demanding any further differential duty for the Bill of Entries relating to past consignments, which have been provisionally assessed without finalizing the same and restrain them from proceeding to recover any amount in respect of Bill of Entries deemed to have been finally assessed without following the due process of law. (f) To issue a writ in the nature of Mandamus forbearing the Respondents from recovering the any amount on the basis....

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....case of the petitioner is that, according to the petitioner, when the coal is steam coal, the Department cannot insist on the petitioner filing any other declaration. 5. The second grievance is that without following due process of law, the respondents are raising huge duty demand and are not clearing the petitioner's imported consignments of coal. 6. With respect to the first grievance of the petitioner, the learned counsel Shri R.J. Oza and Shri H.C. Buch for the respondents clarified that the Department's stand on the basis of the material available on record is that the imported coal is bituminous coal. It was only in order to point out these facts to the petitioner, such reference was made. They, however, could not point ou....

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....lso contribute towards establishing their bona fide that there was no deliberate evasion of duty on their part and that they are willing to co-operate in the matter. Indeed, in the event of non-payment of duty and interest, the quasi-judicial process involving issuance of Show Cause Notice invariably follows." 8. It is, thus, clarified that the said communication at page 169 of the petition was not in the nature of a demand notice. 9. In view of above position, the petition can be disposed of. With respect to the alleged insistence on the part of the Department for the petitioner to make certain declaration, we do not find any support from statutory provisions. The respondents shall, therefore, process the Bills of Entry along w....