IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 26TH MAY 2011 / 5TH JYAISHTA 1933 WP(C).No. 13398 of 2011(Y) --------------------------------------- PETITIONER(S): ----------------------- SHREE TRADERS, 416 B, EYYAL ROAD, MARATHENCODE, P.O. KUNNAMKULAM, PIN-680 604. REPRESENTED BY ITS PROPRIETOR, P.V. JAYARAJAN. BY ADV. SRI.P.RADHAKRISHNAN, SRI.MADHU RADHAKRISHNAN, SRI.NELSON JOSEPH. RESPONDENT(S): --------------------------- 1. THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WELLINGTON ISLAND, KOCHI, PIN-682 009. 2. THE ASSISTANT COMMISSIONER OF CUSTOMS (IMPORTS), CUSTOMS HOUSE, WELLINGTON ISLAND, KOCHI, PIN-682 009. R1 & R2 BYADV. SRI.JOHN VARGHESE, SC, CEN. BOARD OF EXCISE. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 13398 of 2011(Y) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE BILL OF ENTRY NO.3011998 DATED 23/03/2011. EXT.P2: COPY OF THE QUERY MEMO DATED 11/04/2011. EXT.P3: COPY OF THE QUERY MEMO DATED 05/05/2011. EXT.P4: COPY OF THE REPLY DATED 06/05/2011. EXT.P5: COPY OF THE JUDGMENT IN W.A. NO. 2050/2010. EXT.P6: COPY OF THE ORDER DATED 12/01/2011 IN I.A.25/2011. EXT.P7: COPY OF THE JUDGMENT IN WP(C) NO. 37913/2010. RESPONDENT'S EXHIBITS: NIL //TRUE COPY// P.A. TO JUDGE rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.13398 of 2011 ------------------------------------------- Dated this the 26th day of May, 2011 J U D G M E N T ---------------------- This writ petition was filed seeking directions to the respondents to clear the consignment of betel nuts imported by the petitioner, under Ext.P1 Bill of entry. The petitioner inter alia prayed for a direction to make provisional assessment of the duty, as per the Customs (Provisional Duty Assessment) Regulation, 1963. 2. By virtue of an interim order issued by this court on 13.5.2011 a direction was issued to the respondents to release the consignment after making a provisional assessment as contemplated under Section 18(1)(c) of the Customs Act and on the petitioner making payment of 50% of the duty so assessed as well as on furnishing Bank guarantee for the balance 50%. 3. It is submitted that the steps for compliance of the interim order has already been taken and the respondent is now proceeding with finalising provisional assessment. Under such circumstances, I am of the view that the writ petition can be closed directing to complete the procedure for provisional assessment and to release the consignment, and also by directing steps to be taken for completing final assessment. W.P.(C).13398/11 -2- 4. Therefore, the writ petition is disposed of directing the respondents to comply with the interim order issued on 13.5.2011 at the earliest possible, at any rate, within a period of two weeks from the date of receipt of a copy of this judgment. 5. There will be a further direction to the respondents to finalise the assessment of duty after release of the consignment, after affording an opportunity to the petitioner to furnish necessary documents and after affording an opportunity of personal hearing. The petitioner is directed to furnish supporting documents if any within a period of three weeks from the date of release of the consignment. 6. Needless to say that the duty already paid as well as the Bank guarantee furnished shall be appropriated in accordance with the outcome of the final assessment only on expiry of the period stipulated for filing appeal from such assessments and it will be subject to orders if any passed in any appeal filed in this regard. The writ petition is disposed of with the above directions. C.K.ABDUL REHIM, JUDGE. okb