Ruma Pal, J. - (1.) The subject matter of challenge in this writ petition is the failure of the Customs Authorities to assess and clear the goods imported by the petitioner. According to the petitioner what were imported were the parts of Air-conditioners. The . goods arrived in India in October, 1990. According to the petitioners the goods were examined by the Customs Authorities and found to be classifiable under Tariff Heading 8414.30 of the Customs Tariff Act, 1975. It is the petitioners complaint that in spite of the aforesaid the respondents were refusing to release the said goods or finally assess the same.
(2.) An interim order was passed by this court to the following effect: "In this application, the writ petitioner has complained about the inaction of the respondent further authorities in assessing the duty leviable in respect of the consignment in question. The respondent Authorities appearing through their counsel have no objection if a time bound schedule is fixed for assessing the petitioner's liberty in respect of the goods in question. I therefore pass the following interim order : 1. The respondent authorities will intimate through their Advocate on record to the petitioner's advocates on record the particulars documents required for the purpose of assessment within 24 hrs. from date in 6-3-1991. 2. The petitioner will supply the documents required before the respondent authorities by 7-3-1991. 3. The respondent authorities will pass their assessment order before 11-3-1991. 4. Upon the respondent authorities assessing the customs duty, the Petitioner will pay the same. 5. The Customs authorities will release the said goods to the writ petitioner within 48 hrs. of such payment. Such payment will be made without prejudice to the rights and contentions of the writ petitioner. 6. The writ petitioner will be entitled to remove the goods after payment of the port charges if any. Affidavit in opposition is to be filed by 26-3-1991; affidavit in reply by 2-4-1991 the matter will appear in the list on 3-4-1991 as adjourned motion. All parties to act on a signed copy of this order upon usual undertaking."
(3.) In spite of the aforesaid order according to the petitioner, the respondents have neither released the goods nor passed any order of final assessment.;