Delhi High Court
Hemogenomics Pvt Ltd vs Principal Commissioner Of ... on 22 September, 2021
$~16
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of Decision : 22nd September, 2021
+ W.P.(C) 7959/2021 & CM APPL.24735/2021 (stay)
HEMOGENOMICS PVT LTD ..... Petitioner
Through: Mr. Tarun Gulati, Senior Advocate
with Mr. Sandeep Chilana, Mr. Devang Bhasin,
Mr. Priyojeet Chatterjee & Mr. Shekhar Sharma,
Advocates
versus
PRINCIPAL COMMISSIONER OF CUSTOMS
ACC IMPORTS & ORS. ..... Respondents
Through: Ms. Sonu Bhatnagar, Senior Standing
Counsel with Ms. Venus Mehrotra, Adv. for R-1
to R-3 along with Mr. Asim Anand, Officer of the
respondents
Mr. Alok Singh, Senior Panel Counsel for R-4
CORAM:
HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE AMIT BANSAL
JUDGMENT
: D. N. PATEL, Chief Justice (Oral)
1. This petition has been preferred with the following prayers:-
"a. Issuance of writ of mandamus or any other appropriate
writ( s ), order( s) or direction( s) thereof directing the
Respondent No. 2 to allow the Petitioner to file the self-
assessed Bill of Entry ("BOE") for 'Procleix Ultrio Elite
Assay Kit' imported under invoice nos. 267 and 268 dated
23.07.2021 as well as future consignments thereof as per the
claims of the Petitioner and pass mandatory speaking order
under Section 17(5) of the Customs Act, 1962 ("Act"), after
Signature Not Verified
AMIT NARAYAN
BHARTHUAR
Location:
Signing Date:25.09.2021
20:30:56
following principles of natural justice and providing
opportunity of personal hearing to the petitioner;
b. issuance of writ of mandamus or any other appropriate
writ( s ), order( s) or directions in the nature thereof directing
the Respondents to pass mandatory speaking and reasoned re-
assessment order as contemplated under Section 17(5) of the
Act qua BOE No.4658078 dated 13.07.2021, BOE Nos.
4692957, 4692960 dated 15.07.2021, BOE No. 4735948,
4735810 dated 19.07.2021 & BOE No. 4747199 dated
20.07.2021 after following principles of natural justice and
providing opportunity of personal hearing to the Petitioner;
c. issuance of writ of mandamus or any other appropriate
writ(s), order( s) or direction( s) in the nature thereof directing
the Respondent authorities to pass provisional assessment
order under Section 18 of the Act during the pendency of re-
assessment proceedings and allow provisional clearance of
goods imported vide invoice number on 267 and 268 dated
23.07.2021 on furnishing reasonable security as the proper
officer may deem fit, keeping in mind public importance of the
imported goods;
d. issuance of writ of mandamus or any other appropriate
writ(s), order(s) or direction(s) in the nature directing the
Respondent authorities to allow future imports to be cleared
on the basis of provisional assessment on the basis of
reasonable security without insistence of deposition of 100%
disputed customs duty demand till final crystallization of
demand under the law;
e. Pass any other order(s)/ direction(s) as may be deemed fit in
the facts and circumstances of the case by this Hon'ble Court."
2. We have heard learned counsel appearing for both sides at length. It
is submitted by the learned Senior Counsel appearing for the petitioner that
the petitioner is the importer of the goods i.e. Procleix Ultrio Elite Assay
Kit. For these goods Bill of Entries have already been filed as stated in the
memo of the writ petition. For ready reference, details of Bill of Entries and
Signature Not Verified
AMIT NARAYAN
BHARTHUAR
Location:
Signing Date:25.09.2021
20:30:56
the date on which it was filed reads as under:
"
S. No. Date Bill of Entry Petitioner compelled to
No. declare goods under
HSN 38220090. Amount
of differential customs
duties paid by the
Petitioner under protest
in INR
1 15.07.2021 4692957 1,25,34,739
2 15.07.2021 4692960 1,03,966
3 19.07.2021 47335948 2,67,640
4 19.07.2021 4735810 1,181
5 20.07.2021 4747199 1,09,82,462
"
3. Learned Senior Counsel appearing for the petitioner has vehemently
argued that the respondents are sitting tight upon the Bill of Entries filed by
the petitioner. Learned Senior Counsel further submitted that it is the duty
of the concerned respondent authorities under Section 17 of the Customs
Act, 1962 to pass an order under Section 17(5) of the Customs Act, 1962.
4. Learned Senior Counsel further submitted that looking to the nature of
the goods, the petitioner is in need of the goods as the same are to be utilized
for the prevailing Covid-19 situation in India. Looking at the urgent need of
the goods, the petitioner had initially prayed for an order to be passed by the
respondent for provisional release of the goods.
5. We have also heard the learned Senior Standing Counsel for the
respondents No. 1 to 3 who submitted that a detailed speaking order has
already been passed for provisional release of the goods on 1st September,
Signature Not Verified
AMIT NARAYAN
BHARTHUAR
Location:
Signing Date:25.09.2021
20:30:56
2021, which has been brought on record in this writ petition. The said order
is appealable before Commissioner (Appeal). The aforesaid order is a
detailed speaking order passed after giving an opportunity of being heard on
23rd August, 2021.
6. In view of these submissions, the provisional release of the goods can
be challenged by the petitioner in accordance with law before the
appropriate forum.
7. However, looking to the facts of the case, especially the fact that no
order has been passed under Section 17(5) of the Customs Act, 1962, we
hereby direct the concerned respondent authority to pass a speaking order
under Section 17(5) of the Customs Act, 1962 upon the Bill of entries which
are mentioned hereinabove which have already been filed by the importer -
petitioner in the month of July, 2021. The petitioner shall cooperate during
the hearing with the respondents for passing an order under Section 17(5) of
the Customs Act, 1962. This order shall be passed within a period of two
weeks from today. The Officers of the respondents are also present on video
conference hearing which has taken place today.
8. With these observations, this writ petition is hereby disposed of.
Pending application also stands disposed of.
CHIEF JUSTICE
AMIT BANSAL, J
SEPTEMBER 22, 2021
ns
Signature Not Verified
AMIT NARAYAN
BHARTHUAR
Location:
Signing Date:25.09.2021
20:30:56
