2020 (8) TMI 585

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....m 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. CM No.19732/2020 (exemption) in WP(C) No.5....

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....tion 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 would suffice for the disposal of these writ petitions if the ....