GLOBAL FASHIONS INTERNATIONAL Vs. UNION OF INDIA

JUDGEMENT

(1.) IN the writ application the petitioner has challenged the show-cause notice dated 29th August, 2007 issued by the Assistant Commissioner of customs and the corrigendum dated 26th September, 2007 and has prayed for release of the imported goods.

(2.) THE petition was moved on 11th October, 2007 when directions were issued for filing of affidavits. In the said order it was recorded that if the petitioner applied for release of the goods on provisional assessment of duties, the concerned authority should consider the same and dispose of such application within a period of three weeks in accordance with law.

(3.) THE grievance of the petitioner is that though the learned Single Judge on 11th October, 2007 had directed release of the goods on provisional assessment of duties, the respondent No. 3 did not bring it to the notice of the Court that the said respondent had passed an order in original making the final assessment on 8th October, 2007 which, according to the petitioner, was received on 12th october, 2007. It is argued that pursuant to the leave granted the petitioner furnished a representation dated 26th October, 2007 with a prayer for provisional release of goods. Submission is though from the intimations dated 19th november, 2007 and 22nd November, 2007 it appears that pursuant to the order dated 8th October, 2007 the department was in seisin of the matter regarding provisional release of goods, in those intimations the order in original finds no mention. It is argued that pursuant to the order dated 20th December, 2007 granting liberty to the petitioner to make a fresh application for modifying the terms imposed for release of the goods on provisional assessment, application was filed on 28th December, 2007 since an importer similarly situated was granted relief. Contention is that the order dated 17th January, 2008 regarding modification of the terms for release of the goods on provisional assessment does not speak of the issues raised in the application dated 28th December, 2007. The petitioner has disputed the fact, as stated in the supplementary affidavit filed by the respondent, that his agent was informed about the order in original on the same day on which it was passed since it appears from the order itself that it was issued on 10th October, 2007. Submission is made that under Regulation 2 of the Customs (Provisional Duty Assessment) Regulations, 1963 when the proper officer on account of any of the ground specified in subsection (1) of section 18 of the Customs Act, 1962 is unable to make final assessment he shall allow provisional assessment on the conditions as stipulated therein.