2024 (4) TMI 793

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....Pvt. Ltd. Vs. Union of India & Ors.) which read thus:- "a. that this Hon'ble Court be pleased to issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondent no. 3 to forthwith (i) finalize provisional assessment of the 11 Bills of Entry (detailed in Exhibit "A1"); (ii) return the Bank Guarantees furnished by the Petitioner at the time of provisional assessment, duly discharged and cancelled (detailed in Exhibit "A1") and (iii) finally assess the cocoa powder to be imported by the Petitioner; b. Pending the hearing and final disposal of the above petition, this Hon'ble Court be pleased direct by an interim order an....

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.... despite satisfying all the requirements, the contention of the petitioners is that the respondent is not undertaking the exercise of finalizing the provisional assessments of the bills of entry in question and to thereafter return the bank guarantees, as furnished by the petitioners at the time of provisional release of the goods. It is submitted that such inaction on the part of respondent no. 3 is causing serious prejudice to the petitioners, as for an indefinite period the bank guarantees cannot be retained and on such imports. It is also the petitioners contention that a demand of bank guarantees cannot be a routine affair and the assessment needs to be finalized. It is submitted that the impugned action on the part of the respondents ....

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....ner has complied all the conditions in regard to the provisional release of the goods. 6. Thus, in the facts and circumstances of the case once all the documents as called upon by the designated officer were submitted by the petitioners including the submission of the certificates of the country of origin (in some of the cases), and if any further compliances were required to be fulfilled by the petitioner, in that case, respondent no. 3 ought to have issued a specific communication calling upon the petitioner to submit such documents/compliances. In absence of any such action being taken coupled by a decision not being taken to finalize the bills of entries, would fall into the realm of arbitrariness, as also abdication of duties by the c....