JAYSHREE ENTERPRISE Vs. UNION OF INDIA

JUDGEMENT

(1.) These three Writ Petitions pertain to import of Ball Bearings made in China. Although the petitioners applied for withdrawal of the petitions, we directed the Respondents to file affidavits in these petitions because from the year 1987 onwards, as many as about 70 writ petitions have been filed in this Court in respect of import of Ball Bearings manufactured in China. In each of these matters, a final order has been taken by both the parties submitting the minutes of the order. Under the orders which have been taken in each of these petitions, the petitioners have been allowed to clear the goods on the basis of provisional assessments and the Respondents have been at liberty to make final assessments in accordance with the law. So far however, in not a single case has any order of assessment been made.

(2.) Section 18 of the Customs Act provides for provisional assessment, inter alia, in a case where the proper officer deems it necessary to make further inquiry for assessing the duty. The Respondents are bound by the provisions of Section 18 of the Customs Act in making provisional assessments. We were, therefore, unable to appreciate why importers were required to file petitions and obtain orders as stated above. We, therefore, asked the Respondents to file an affidavit to explain why such orders were taken and why thereafter, from 1987 onwards no assessments have been made although the order permits them to make final assessments.

(3.) The affidavit which has been filed leaves much to be explained. The entire grievance in paragraphs 2,3 and 4 of this affidavit, to the effect that the petitioners have rushed to the Court and obtained orders without waiting for assessment, has no merit as it is seen that right from the year 1987, the Respondents have, in not a single case of this type, completed the assessment. The importers cannot therefore be expected to wait indefinitely for assessment.