- (1.) THE petitioner is the sole proprietor of a firm engaged in the business of inter-alia, import and export of stamping foils. In this writ petition, the petitioner in substance challenges withholding of clearance of a consignment of stamping foils from China. The present writ petition is in fact the second round of litigation over this consignment. These goods originally reached the port of Kolkata in the first week of March, 2007 and at the time of clearance, it was revealed that there was an excess stock of 2. 6 MT over and above the declared quantity. The petitioner attributes this to an error on the part of their overseas supplier and prayed for clearance of the goods on payment of full duty for the excess material.
(2.) SUCH clearance was not permitted and the petitioner made an application before this Court under Article 226 of the Constitution of India being W. P. No. 676 of 2007 challenging the action of the Customs Authorities for not permitting the release of the goods on provisional assessment. This writ petition was disposed of by an order passed on 21st June 2007 with the following direction: "i am of the view that since there is a provision under the Customs act 1962 for provisional assessment of duty under Section 18, in the event, petitioner satisfies the Customs authorities for exercise of power under Section 18 for the purpose of provisional assessment of duty, the Customs authorities shall adjudicate the matter and decide the same in accordance with law. Provisional assessment shall be paid provided the Customs authorities are satisfied that sufficient case has been made out for exercise of power under Section 18. However, this exercise may be completed within a period of four weeks from the date of communication of this order to the Customs authorities. I make it clear that I have not many observation as regards the merits of the petitioner's claim and it shall be open to the customs authorities to assess the strength of petitioner's case on its own merits in accordance with law. And the petitioner shall also cooperate with the Customs authorities in this exercise. With these direction, the instant writ petition is disposed of. "
(3.) THE Customs Authorities by an order passed on 3rd August 2007 rejected the petitioner's prayer for provisional assessment of goods and consequentially application of the petitioner for clearance of the goods on the basis of such provisional assessment stood also rejected. In this writ petition, however, the main relief prayed for is for a direction on the customs authorities to permit clearance of the subject-goods on making provisional assessment. The writ petition was filed on 21st August 2007. This order has not been made annexure to the writ petition, but was made available in course of hearing of the petition, and in the affidavit-in-opposition filed by the Customs authorities, a copy of the order is annexed. The order passed on 3rd August 2007, however, has not been challenged in this writ petition.;