DEEPAK FERTILISERS AND PETROCHEMICALS Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. The respondents waive service. By consent of the parties, rule made returnable forthwith and heard finally.

(2.) This writ petition challenges an order passed on 2-5-2011 by the Customs (Preventive), Alibaug Division. 2A. Very few facts are required to be noted for appreciating the submissions of the learned Senior Counsel appearing for the petitioners that the impugned assessments have been finalised in violation of the principles of natural justice. Hence, the impugned communications finalising the same should be struck down only on that ground alone.

(3.) It is the case of the petitioners that the respondents, who are exercising powers under the Customs Act, 1962, had pursuant to certain imports by the petitioners, details of which are set out in Paras 6 to 9, were concerned with 11 bills of entry. The bills of entry concerned the period January, 2006 to April, 2009. Respondent No. 4 assessed the bills of entry provisionally in terms of Section 18 of the Customs Act, 1962 for want of test reports. Accordingly, samples were drawn from the imports made and the same were sent for testing. The petitioner's case is that the outcome of the test has been communicated to them till date. Thereafter, they were served with Show Cause Notice dated 22-2-2010 proposing to finalise assessments by including certain costs incurred after importation of the goods, on the ground that such expenses can be included in terms of Rule 10(2) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007. Annexure-B is a copy of the Show Cause Notice.