2020 (9) TMI 716

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....ferencing. 2. On the last date of hearing, this Court had passed the following order:- "C.M.No.21040/2020 Exemption allowed, subject to all just exceptions.  Accordingly, the application stands disposed of. W.P.(C) No.5816/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed seeking a direction to the respondent no.2 to issue instructions to jurisdictional customs officers to expeditiously finalize provisional assessment in respect of all goods imported by the Petitioner at different customs locations i.e. Delhi, Bengaluru, Chennai and Hyderab....

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.... List on 17th September, 2020. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through email."   3. Today Ms.Sonu Bhatnagar, learned counsel for respondent nos.2, 3, 4 & 5 states that her clients have received confirmation from D.C. SVB, New Delhi to the effect that no notice from other customs locations have been issued to the petitioner. Accordingly, she states that adjudication proceedings shall be commenced and completed forthwith after affording a reasonable opportunity of personal hearing to the petitioner. She has also screen shared with this Court the instructions dated 14th September, 2020 that she has received from the Deputy Commissioner of Cu....

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....ble in the case file. The last record available in the case file is SCN dated 10.07.2018 issued by the DC (Group VB). 4. Attention is also invited to para 6 of Board circular no. 05/2016-Customs dated 09.02.2016 wherein procedure of SVB investigation is clearly outlined. In the current case neither the importer has brought to the notice of SVB about the imports being made at other ports also nor the jurisdictional commissionerates (where such imports are being made), other than the Commissioner of Import, NCH, New Delhi have referred the matter to the SVB. It is mentioned that as per Para 3.4 of circular no. 05/2016-cus dated 09.02.2016 the jurisdictional Commissionerates decide whether the case of import between the related partie....