IDEAL CARPETS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition is directed against an order Annexure P/10 dated 20.6.2012 by which a provisional assessment order has been framed against the petitioner. For ready reference, we quote the entire order which reads thus:-

(2.) It will be pertinent to mention here that before this order, the petitioner had filed a writ petition before this Court which was registered as W.P.No.378/2012 and was finally disposed of on 10.5.2012 by which respondents were directed to extend an opportunity of personal hearing to the petitioner and to pass a fresh order in respect of provisional assessment. By an earlier order dated 12.10.2011, respondents herein had directed the petitioner to furnish bond and bank guarantee of Rs.1,68,32,900/- which included differential duty of Rs.84,16,450/-, penalty of equal amount and an additional deposit of Rs.28,78,410/- towards provisional duty for provisionally releasing the goods. In the earlier round of litigation, it was intimated to the Court that the goods of the petitioner were not seized, but were retained subject to provisional assessment under Section 18 of the Customs Act, 1962 and respondents were ready to release the goods in case the amount so assessed is deposited. The Division Bench of this Court in W.P.No.378/2012 directed the respondents to hear the petitioner and pass an order in accordance with law. In consequence to the order in W.P.No.378/2012, the order quoted hereinabove has been passed by the respondents. This order has been assailed by the petitioner on the following grounds:-

(3.) It is submitted that the respondents may be directed to accept 20% of the provisional duty and to release the goods forthwith.