IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON MONDAY, THE 14TH MARCH 2011 / 23RD PHALGUNA 1932 WP(C).No. 6968 of 2011(U) ------------------------- PETITIONER(S): --------------- M/S.GLOBAL INDUSTRIES, B-3/20, 3-3, SECTOR 15, NAVI MUMBAI, VASHI, MUMBAI, REP. 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, CUSTOMS HOUSE, WELLINGTON ISLAND, KOCHI. ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCISE FOR R1 & 2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J -------------------------------------- W.P.(C) No.6968 OF 2011 -------------------------------- Dated this the 14th day of March 2011 JUDGMENT The petitioner has approached this Court for issuing a writ of mandamus directing the respondents to clear the consignment of 'betel nuts' imported by the petitioner as per Ext.P2 and Ext.P3 Bills of Entry, on the basis of Ext.P6 judgment passed by the CESTAT. A further direction is sought for to have provisional assessment of duty and to clear the consignments of imported 'betel nuts' under Ext.P2 and Ext.P3 forthwith. 2. Respondents have filed a statement pointing out that the order passed by the CESTAT in some other's case (Ext.P6) is not liable to be accepted in the present case, for the reason that the factual position is different; by virtue of the different grade/quality of the goods, the different supplies and such other aspects. It is stated that, being agricultural commodities, the value of the goods vary based on the grade, period of import, supplier etc. It is also stated that the issue is squarely covered by the decision rendered by the Division Bench of this Court, as to the course to be pursued, by virtue of Ext.P9 judgment. It is further brought to the notice of this Court that no interference was made by this Court with regard to the case W.P.(C) No.6968/2011 - 2 - of other similarly situated persons referring to Ext.P6 verdict passed by the CESTAT. 3. The learned counsel for the petitioner submits that the petitioner has already obtained all the relevant documents to substantiate the case. The prayer of the petitioner is to direct the concerned respondent to finalise the assessment within a time frame. 4. The learned standing counsel for the respondents submits, on instruction, that the assessment would be finalised within one week and a speaking order will be passed within two weeks from the date of production of the documents. 5. In the above facts and circumstances, the respondents are directed to have the assessment within 'seven days' and a speaking order as contemplated under the relevant provisions of the Customs (Provisional Duty Assessment) Regulation, 1963 shall be passed within 'two weeks' thereafter; also considering Ext.P7, if the same is applicable to the case in hand. 6. The petitioner shall produce a copy of this judgment along with copies of the requisite materials before the concerned respondents for further steps. Writ Petition is disposed of. P.R.RAMACHANDRA MENON, JUDGE vdv