ZUARI AGRO CHEMICALS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE , returnable forthwith. By consent of the parties the petition is taken up for final hearing.

(2.) BY this petition under Article 226 of the Constitution of India the petitioners are challenging demand notices dated 21 April 2011, 2 May 2011, 5 May 2011 and 18 November 2013 for an aggregate amount of Rs.17.51 crores. The above demand is made consequent to finalization of assessment of five Bills of Entry, two dated 29 November 2006 while others are dated 27 October 2007, 7 December 2007 and 16 April, 2008. All the above five bills of entry were finalized by making an endorsement thereon without having given an opportunity of personal hearing to the petitioners or furnishing of reasons which led to modifying the bills of entry as filed by the petitioners.

(3.) THE petitioners had during the period 2006 to 2008 imported Muriate of Potash (MOP). The import of MOP by the petitioners during the above period was under two bills of entry dated 29 November 2006 while one each dated 25 October 2007, 7 December 2007 and 16 April 2008 (said Bills of entry) declaring its value and claiming benefit of certain exemption Notifications. However, as the petitioner was unable to submit documents in original to support its imports, the said bills of entry were provisionally assessed under Section 18(1) of the Act by respondent No.3 Assistant Commissioner of Customs.