2020 (9) TMI 716

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.... 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 Hyderabad pending since May 2012. Petitioner further prays for quashing of the Letter....

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....unsel 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 Customs (Legal), Special Valuation Branch, New Customs House, New Delhi. The said instructions are reproduced hereinbelow:- "1. It is submitted that a cop....

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....r 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 parties requires to be investigated by the SVB or the Jurisdictional Commissionerate can decide the matter themselves without referring to SVB. In this case, reference to SVB Delhi was mad....