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2020 (8) TMI 585

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....5/2020 & CM No.19735/2020 (interim relief) - -<br>Customs<br>HON&#39;BLE THE CHIEF JUSTICE HON&#39;BLE MR. JUSTICE PRATEEK JALAN Petitioner Through: Mr. Priyadarshi Manish, Adv. Respondents Through: Mr. Amit Bansal, Sr. Standing Counsel with Ms. Vipasha Mishra, Adv. JUDGMENT: D.N. PATEL, CHIEF JUSTICE (Oral) Proceedings of the matter have been conducted through video conferencing. ....

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....ts for passing a provisional assessment order under Section 18 of the Customs Act, 1962. 2. Now, provisional assessment orders have been passed in all the writ petitions, which have annexed as Annexure P-12 to all the writ petitions. 3. Learned counsel appearing for the petitioners, after canvassing some arguments, submitted that as the goods (i.e. dry dates) are perishable in nature, it wou....