LILARAM ARJANDAS ASUDANI Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is before this court seeking the following reliefs:

(2.) The facts in brief giving rise to the filing of the present petition are as follows:

(3.) The petitioner had made a request to the respondent No.2 to supply copies of relevant documents in relation to the 122 consignments. Thereupon, the Assistant Commissioner of Customs from the Office of the respondent No.2 wrote a letter dated 19.12.2017 to the Assistant Commissioner of Customs (Preventive) asking to provide copies of (i) import declarations (ii) import invoices (iii) assessment sheets/memos and (iv) parcel bills to the petitioners' advocate. Couple of communications were addressed by the petitioner to the Customs Department (Preventive Section) after receipt of the communication dated 19.12.2017. However, it is lamented that no response was given by the concerned officers. A personal hearing was also fixed, but no effective hearing was conducted. Eventually, the petitioner's advocate also visited the Office of the Assistant Commissioner of Customs (O&A) for inspection of the files and collected copies of the documents vide letter dated 26.07.2018. The visit on 08.08.2018, according to the petitioner, did not yield much result, as the files did not contain any of the relevant documents and copies of only eight declaration forms filed by the petitioner for a few of the imported consignments were handed over to the learned advocate. Those eight declaration forms also did not bear any stamp or signature of the Customs Department. According to the petitioner, the said documents were virtually blank forms not at all relevant for the purpose of assessment of duties on the imported goods. Therefore, a communication dated 09.08.2018 was addressed by the learned advocate for the petitioner to the Office of respondent No.2, wherein the attention of the Department was drawn to the directions issued by the CESTAT for its compliance; however, to no avail. A further correspondence followed on 19.09.2018. A personal hearing was fixed on 25.10.2018, which was re-? scheduled for 30.10.2018. The petitioner approached respondent No.2 on 30.10.2018 through its advocate. On 15.11.2018 the Superintendent of Customs from the Office of the respondent No.2 indicated that the petitioner should file final submissions without any delay as all the available documents had been supplied by their Office and the case would be taken up for final adjudication.