SHEKHAR B.SARAF,J. - (1.) This is an application under Article 226 of the Constitution of India wherein the writ petitioner, being the Association of Customs Brokers, Transporters and Handling Agents, for goods that transit through India without payment of customs duty, is challenging the public notice bearing No.08/2019 dated 25.01.2019 issued by the Commissioner of Customs (Port), Kolkata (hereinafter referred to as 'impugned notice').
(2.) Dr. Chakraborty, learned Senior Advocate appearing on behalf of the petitioner submitted that a pilot project had been initiated by the impugned notice issued by the Commissioner of Customs (Port), Kolkata and under the said pilot project a Managed Service Provider (MSP) selected by the Asian Development Bank was given the exclusive right to provide Electronic Cargo Tracking System (ECTS) for facilitating the transit of cargo to Nepal.
(3.) Dr. Chakraborty submitted that the impugned notice, in effect, was a pilot project that indicated that the project would start from February 15, 2019 and the Cargo Handing Agents would not be allowed to act for the Nepalese importers. He thereafter relied on an e-mail dated March 22, 2019 issued by the Deputy Commissioner of Customs, (Nepal and Bhutan Unit), Custom House, Kolkata that stated that the old procedure through submission of Customs Transit Declaration and Import Containerised Cargo Declaration (ICCD) would be discontinued for goods that would land subsequent to 31st March, 2019. This e-mail gave the option to the Nepalese importers to use either the old procedure or the new ECTS procedure for goods that had landed till 31st March, 2019 and not thereafter.;