IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 12TH APRIL 2011 / 22ND CHAITHRA 1933 WP(C).No. 10141 of 2011(P) -------------------------- PETITIONER(S): --------------- GLOBAL INDUSTRIES, B-3/20, 3-3,SECTOR 15, VASHI, MUMBAI-400703 REPRESENTED BY ITS PROPRIETOR IQBAL AZIZ VANJARA. BY ADV. SRI.P.RADHAKRISHNAN (1) SRI.MADHU RADHAKRISHNAN RESPONDENT(S): --------------- 1. THE COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, WELLINGTON ISLAND, KOCHI. 2. THE ASSISTANT COMMISSIONER OF CUSTOMS (IMPORTS) CUSTOMS HOUSE, WELLINGTOM ISLAND,KOCHI. ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS FOR R1 &2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J ....................... W.P.(C).10141/2011 ....................... Dated this the 12th day of April, 2011 JUDGMENT Petitioner has approached this Court with the following relief:- Issue a writ of mandamus directing the 2nd respondent to issue final assessment orders on Ext.P10 ie, on item nos. 1 to 6 in Ext.P2 within 15 days following Ext.P9 order. 2. Learned counsel for the petitioner submits that Exts.P6 and P7 orders were set aside pursuant to Ext.P9 verdict passed by CESTAT, whereby the stand taken by the Department has been declared wrong and that the petitioner is very much entitled to have the benefit as provided under Ext.P9, in respect of the cause of action projected herein as well, finalizing the assessment accordingly. 3. Learned Standing Counsel appearing for the respondents submits that, many a hurdle is there, with regard to the finalisation of the assessment and that steps W.P.(C).10141/11 2 are being taken to challenge Ext.P9 as well. A minimum time of 'four months' is necessary to have the proceedings finalised in accordance with the relevant provisions of law, submits the learned Standing Counsel. 4. Having heard both the sides, this Court finds that the proceedings have to be taken to logical conclusion. Accordingly, the respondents are directed to finalize Exts.P10 and P12 in the light of the relevant provisions of law and on the basis of the relevant materials. Petitioner is at liberty to rely on Ext.P9 before the respondents and it is for the respondents to consider the applicability of the same to the given set of facts and circumstances. Final assessment order as above shall be passed as expeditiously as possible, at any rate, within 'three months' from the date of receipt of a copy of this judgment. Writ petition is disposed of as above. P.R.RAMACHANDRA MENON, Judge mrcs