2020 (11) TMI 21

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..../227 of the Constitution of India, for issuance of a writ in the nature of certiorari for quashing assessment order passed in Bill of Entry No.2083797 dated 16.02.2019 (Annexure P-6) and Notification No.05/2019-CUS dated 16.02.2019 (Annexure P-5), auction notice dated 24.12.2019 (Annexure P- 9), as well as for issuance of a writ in the nature of Mandamus, directing respondent No.3 to issue detention memos in terms of Regulation 6(1)(1) of the Handling of Cargo in Customs Area Regulation, 2009 (for short, 'Regulation'). The petitioner is a partnership firm having its registered office at Shop No.3, Block S-3, Shoe Market, Sanjay Place, Agra, and engaged in the business of manufacture of Leather Goods and importing 'leather' as key ingredi....

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....ioner, vide letters dated 16.02.2020 requested respondent NO.4 not to initiate auction proceedings and further requested respondent No.2 to permit clearance of the goods since Bill of Entry was filled prior to notification dated 16.02.2019. The respondents neither responded to the communication of petitioner nor permitted the release of goods. In this backdrop of facts, petitioner has challenged the validity and legality of Notification dated 16.02.2019 as also the reassessment of Bill of Entry dated 16.02.2019 passed by the respondents to levy duty as per the said notification. We have heard learned counsel for the parties and with their kind assistance, perused the record. The question for adjudication in the instant petition has....

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....toms Act, 1962, in our considered opinion, would have no effect on the rate of duty applicable on fulfilling of the twin conditions provided for in Section 15 of the 1962 Act, moreso, in the electronically generated record of the department. The Hon'ble High Court of Karnataka in the case of Param Industries Ltd. Versus Union of India 2002 (150) E.L.T. 3 (Kar.) has dealt with somewhat similar situation and held that higher Tariff Value would not be applicable because Notification was published in official gazette after normal working hours. The Hon'ble Supreme Court vide order dated 05.05.2015 reported as Union of India Vs. Param Industries Ltd. 2015(321) E.L.T. 192 (S.C.) has upheld the view of the Karnataka High Court while dismissing....