IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
FRIDAY, THE 08TH DAY OF JANUARY 2021 / 18TH POUSHA, 1942
WP(C).No.27383 OF 2020(W)
PETITIONER:
M/S NIRMAL ASSOCIATES
5/193B, NIRMAL ARCADE BYPASS ROAD,
ERANHIPALAM,
CALICUT- 673 006
REPRESENTED BY ITS PARTNER C.VIJAYAN,
AGED 61 YEARS, S/O.CHOYI C.,
R/O PULPARAMBIL HOUSE,
PADANILAM P.O., KUNNAMANGALAM,
CALICUT - 673 571.
BY ADVS.
SRI.P.A.AUGUSTIAN
SMT.SWATHY E.S.
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY JOINT SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
CENTRAL BOARD OF INDIRECT TAXES,
NORTH BLOCK,
NEW DELHI - 110 001.
2 THE DIRECTOR (INTERNATIONAL CUSTOMS DIVISION)
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
ROOM NO.49, NORTH BLOCK,
NEW DELHI - 110 001.
3 THE COMMISSIONER OF CUSTOMS
CUSTOMS HOUSE, WILLINGTON ISLAND,
COCHIN - 682 009.
W.P.(C). No.27383/20 -:2:-
R1 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF
EXCISE AND CUSTOMS
R1-2 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA
SMT.M.M.JASMINE, GOVT. PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 08.01.2021, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C). No.27383/20 -:3:-
JUDGMENT
Dated this the 8th day of January, 2021 Petitioner claims to have imported LED TV's through Cochin Port under respective bills of entry. Alleging that there was doubt on the certificate of origin issued, the goods were initially detained. However, the same was subsequently released to the petitioner on executing a bond and furnishing a bank guarantee.
2. The grievance of the petitioner is that pursuant to the furnishing of bank guarantee and executing the bond, the 3rd respondent or the Proper Officer has not completed the finalisation of the provisional assessment, as required under the Customs (Finalisation of Provisional Assessment) Regulations, 2018, even after the lapse of more than 16 months.
3. I have heard Sri.P.A.Augustian, learned counsel for the petitioner, Sri.P.Vijayakumar, learned Assistant Solicitor General of India, Sri.P.R.Sreejith, learned Standing Counsel as well as Smt.M.M.Jasmine, learned Government Pleader.
4. As per regulation No.5 of the Customs (Finalisation of W.P.(C). No.27383/20 -:4:- Provisional Assessment) Regulations, 2018, the Proper Officer is bound to complete the provisional assessment within a period of two months. It is seen from the facts of this case that goods were detained on 28.8.2019 and the bank guarantee was furnished on 5.9.2019. More than 15 months have elapsed since the provisional assessment. It is therefore essential that the 1 st respondent and his officers comply with the time limit prescribed under the regulations and complete the assessment.
5. In such circumstances, there will be a direction to the 3rd respondent to finalise the provisional assessment of Ext.P1 bill of entry, within a period of two months from the date of receipt of a copy of this judgment. Needless to say that, in view of the stipulation in the regulations as mentioned above, further time shall not be sought for completion of the provisional assessment.
The writ petition is disposed of as above.
Sd/-
BECHU KURIAN THOMAS JUDGE vps W.P.(C). No.27383/20 -:5:- APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE B/E NO.4619523 DATED 23/08/19.
EXHIBIT P2 TRUE COPY OF THE CHALLAN DATED 28/08/19.
EXHIBIT P3 TRUE COPY OF THE BOND DATED 05/09/19. EXHIBIT P4 TRUE COPY OF THE BANK GUARANTEE DATED 05/09/19.
EXHIBIT P5 TRUE COPY OF THE LETTER DATED 01/11/19. EXHIBIT P6 TRUE COPY OF THE LETTER DATED 26/08/2020.
EXHIBIT P7 TRUE COPY OF THE LETTER DATED 11/11/2020.
EXHIBIT P8 TRUE COPY OF THE NOTIFICATION NO.73/2018(NT) DATED 14/08/18.
EXHIBIT P9 TRUE COPY OF THE CIRCULAR NO.38/2020 DATED 21/08/2020.
RESPONDENT'S/S' EXHIBITS:
NIL