SHIV MARINE INDUSTRIES PVT LTD Vs. ASSTT COMMISSIONER

JUDGEMENT

(1.) This petition has been filed challenging the order of final assessment stated to have been made on 16.12.2002 and communicated to the Petitioner on the same day as per Annexure - 'D'.

(2.) The Petitioner Company who is carrying on business of dismantling and demolishing of condemned ships at S.B.Y., Alang, entered into a memorandum of agreement dated 28.11.2002 to purchase a vessel named M.V. LINCOLNSHIRE. In pursuance of the said agreement, a notarized bill of sale came to be issued to the Petitioner on 29.11.2002. It is the case of the Petitioner that for ensuring that the vessel is beached timely it agreed to a provisional assessment and accordingly paid custom duty on 5.12.2002. Thereafter, the Petitioner Company was served with the aforesaid communication dated 16.12.2002 intimating that final assessment has been framed on the same day i.e. 16.12.2002. The petitioner Company corresponded with Respondent Authorities seeking an opportunity of hearing, but the request was turned down on the ground that as the bill of entry has been finally assessed, the Petitioner could not be granted any opportunity of hearing. It is in the aforesaid back drop of facts that the Petitioner has approached this Court.

(3.) Heard Mr.Y.M. Thakkar, ld. Advocate appearing on behalf of Petitioner and Mr. Jitendra M. Malkan, ld. Advocate appearing on behalf of Respondent Authorities. Taking into consideration the controversy between the parties, the matter is taken up for final hearing and disposal today. Rule. Mr. Malkan waives service of rule.