Kerala High Court
M/S Nirmal Associates vs Union Of India on 8 January, 2021
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
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
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
