2026 (1) TMI 490

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....ggrieved by the inordinate delay on the part of the respondents to make a final assessment with regard to imports made by the petitioner, which are covered under 32 bills of entries disclosed in these writ petitions, despite the fact that the petitioner was granted provisional release of the imported goods as per the provisions of Section 110A of the Customs Act as early as in the year 2014 itself. The petitioner had also furnished bank guarantees based on the directions of the respondents for the grant of provisional release under Section 110A of the Customs Act. 2. The grievance of the petitioner is that they have been unnecessarily keeping the bank guarantees alive even after the lapse of more than 10 years from the date on which the ....

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....ner on notice, and there is a every likelihood that the remaining bank guarantees may also be encashed by the respondents, despite the petitioner not being liable for payment of any further customs duty/penalty due to the respondents' inordinate delay in passing the final assessment order. 7. The learned Senior counsel for the petitioner also relied upon decisions rendered by the Delhi High Court and Jharkhand High Court, and would submit that in case of inordinate delay by the Customs Department in making the final assessment, the said delay cannot be condoned as held in those decisions. 8. On the other hand, the learned standing counsel appearing for the respondents drew the attention of this Court to the counter affidavit filed by ....

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.... by this Court. 10. The counter affidavit filed by the respondents before this Court has also not gone into the merits of the petitioner's contentions. In the counter affidavit, the respondents have also agreed for remanding the matter back to the respondents for passing of the final assessment order. Neither in the counter affidavit nor in the communications exchanged between the parties, there is any explanation given by the respondents for the inordinate delay in passing of the final assessment order. Since the petitioner in the year 2022 itself, just prior to the filing of these writ petitions, had requested the respondents to pass the final assessment order, this Court is not inclined to grant a positive relief as prayed for by the ....