VIPUL ISHWARLAL VORA Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The subject matter of challenge in this writ petition is the failure of the Customs Authorities to assess and clear the goods imported by the petitioner. According to the petitioner what were imported were the parts of Air-conditioners. The . goods arrived in India in October, 1990. According to the petitioners the goods were examined by the Customs Authorities and found to be classifiable under Tariff Heading 8414.30 of the Customs Tariff Act, 1975. It is the petitioners complaint that in spite of the aforesaid the respondents were refusing to release the said goods or finally assess the same.

(2.) An interim order was passed by this court to the following effect:

(3.) In spite of the aforesaid order according to the petitioner, the respondents have neither released the goods nor passed any order of final assessment.