SWARUPANANDA TRADING CO. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. T.K. Deb, learned counsel appearing for the petitioner. Also heard Mr. Bidyut Majumder, learned Deputy S.G.I. appearing for the respondent No.1-Union of India and Mr. Paramartha Datta, learned counsel appearing for the respondents No.2 and 3.

(2.) This instant writ petition has been filed under Article 226 of the Constitution of India seeking a direction to the respondents to complete the final assessment and to release the bank guarantee.

(3.) The facts of the case, in brief, are that the petitioner in regular course of business had imported Soyabean oil consignments weighing 1,44,900 Kgs. from Bangladesh through Agartala Land Customs Station and presented three bills of entry dtd. 26/9/2020, 28/9/2020 and 13/1/2021 to the respondents-customs authority. The respondents authorities have not followed the Customs Assessment procedure as laid down under Sec. 17/18 of the Customs Act, 1962. Moreover, no assessment/clearance of the goods were made nor any order was passed in that regard and the goods were warehoused at Agartala Land Customs Station for months. The respondents had given an option to the petitioner to take provisional release of the goods on furnishing bank guarantee of duty forgone in import. Petitioner submitted bank guarantee for release of the goods but neither the bank guarantee has been released by the respondents nor the final assessment has been made. Aggrieved thereby, the petitioner has preferred this writ petition to complete the final assessment and to release the bank guarantee. Hence, this case.