Mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE CIVIL J JURISDICTION WRIT PETITION NO.3939 OF 2009 M/s.Silk Route ...Petitioner Vs. Union of India & Ors. ..Respondents Mr. Madhur R. Baya, for the petitioner. Mr. R.V. Desai with Mr. J.B. Mishra for the respondents. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 15th JULY, 2009 P.C. The goods were imported in March, 1998 and warehoused. Thereafter 25% of the goods were released on the duty as assessed by the respondents in the year 2000. Subsequent thereto the goods have been auctioned in the year 2007. The petitioner has approached this Court in the year 2009. 2. It is the submission of the petitioner that there has been no final assessment and that he has been making various representations to the respondents to that effect. 3. Once the petitioner had released 25% of the goods on the assessed value without complying with the requirement for provisional assessment, in our opinion, it will not be possible for this Court at this stage to entertain the reliefs as sought for by the petitioner. 4. If it is the case of the petitioner that actions of the of the respondents are malafide. it will be open to him to remedy the same in Civil Court to which he will be entitled to, if any. With the above observation, petition disposed of. (J.H. BHATIA,J.) (F.I. REBELLO,J.)