TaxTMI 
TaxTMI 
2015 (12) TMI 1300
X X X X Extracts X X X X
X X X X Extracts X X X X
....nding Counsel ORDER The writ petition is filed for the issuance of a writ of mandamus directing the respondents herein to release the goods viz. 353 Cartons viz. 6661.5Kgs. of Ribbons imported ide Bill of Entry No.2147487 dated 05.08.2015 on the value declared by the petitioner at USD 1.10 per Kg. and totally USD 7 327.65 which was finally assessed by the Proper Officer under the Customs Act. 2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Proper Officer on 05.08.2015. The petitioner had requested the respondents herein to release the goods provisionally on the value declared by the petitioner at USD 1.10 per Kg., but till date not released the goods. Hence, the petitioner has come forward with the above writ petition. 3. Heard the submissions of the learned counsel for the petitioner as well as Dr.Devendran, learned senior standin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-. Further according to the learned counsel, necessary test is also conducted with regard to the quality of the products and the test report also goes in favour of the petitioner. Hence he seeks early release of the goods. 5. On the other hand, the learned senior standing counsel appearing on behalf of the respondent filed a counter affidavit and submitted that the IEC code was misused and misdec....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the same. When the SIIB by de-stuffing the goods inspected and found that the description and weight are fully tallied with the declaration, there is no justifiable reasons for delaying the assessment of duty and release of the goods. Hence, to give quietus to the issue, the respondent is directed to assess the value of the goods as expeditiously as possible according to the prevailing rate. In t....