THE HON’BLE SRI JUSTICE B. PRAKASH RAO AND THE HON’BLE SRI JUSTICE C.Y. SOMAYAJULU WRIT PETITION NO. 25274 OF 2007 DATE: 12.3.2008 Between: M/s Steer Overseas Pvt. Limited represented by its Manager Sri Anjili Reddy …Petitioner AND 1.Assistant Commissioner of Customs, Custom House, Kakinada-I Division, Beach Road, Kakinada and two others. ….Respondents THE HON’BLE SRI JUSTICE B. PRAKASH RAO AND THE HON’BLE SRI JUSTICE C.Y. SOMAYAJULU WRIT PETITION NO. 25274 OF 2007 ORAL ORDER: (per the Hon’ble Sri Justice B. PRAKASH RAO) Heard Sri C. Kodanda Ram, leanred counsel appearing for the petitioner and Sri A. Rajashekar Reddy, Assistant Solicitor General appearing on behalf of the respondents. At the request of both the parties, the main Writ Petition itself is taken up for disposal at the stage of admission. The Writ Petitioner in this Writ Petition seeks a writ of Mandamus declaring the action of the first respondent in issuing demand letter Ref.S.B.No. 55/27-10-2007, dated 22.11.2007 without allowing the re-testing of the sample by Central Revenue Chemical Laboratory of the Customs Department at New Delhi as illegal, arbitrary, unjust and violative of the provisions of principles of natural justice. Though several contentions sought to be urged as to the very liability of issuing the demand letter dated 22.11.2007 itself, however, the learned counsel appearing for the petitioner submits that no assessment order as such was passed and therefore, question of any demand does not arises. In the counter affidavit filed by the respondents herein they justified the demand but on the facts brought to the notice of this Court, it is only reference, which is sought to be claimed. However, from the facts, it is clear that no assessment order, as such has been passed. Having heard the counsel and also after perusing the material available on record, we are of the view that admittedly no suspension order as such has been passed and therefore, the question of collecting or making any demand does not arise. Therefore, it is always open to the respondents to take appropriate steps by conducting enquiry under Customs Act, 1962 and pass assessment order in accordance with law. Accordingly, the Writ Petition is disposed of by setting aside the impugned demand notice dated 22.11.2007. No order as to costs. _________________ B. PRAKASH RAO, J __________________ C.Y.SOMAYAJULU, J Dated: 12.03.2008 KA