- (1.) This order will dispose of Civil Writ Petitions Nos.1773, 1780 and 1792 of 2011 as it is stated that all the three petitions involve common questions of law.
(2.) In Civil Writ Petition No. 1773 of 2011, challenge is to provisional assessment on the bill of entry filed by the petitioner on 24.12.2010.
(3.) Case of the petitioner is that it imports Zink ash and Zink skimming as per value declared in the bill of entry which is to be cleared as per provisional or final assessment under Sections 17(5) or 18 of the Customs Act, 1962. In an earlier case, the assessment was made at a higher value without having regard to legal provisions on the basis of parameters laid down by the Department. Civil Writ Petition No. 9152 of 2010 was filed in this Court questioning the assessment based on parameters laid down by the Commissioner of Customs, Nhava Sheva. Vide order dated 1.12.2010 passed in Civil Writ Petition No. 9152 of 2010 M/s Ganesh Agro Vs. Union of India and others, this Court disapproved the course adopted and directed that the norms laid down by the Commissioner of Customs, Nhava Sheva could not be mechanically applied, irrespective of genuineness of transaction value. Even where value was not genuine, the same was to be arrived at as per statutory requirement. In spite of the said order, the impugned order has been passed solely as per norms laid down by the Commissioner of Customs, Nhava Sheva which was in violation of direction of this Court.;