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Judgment
D. N. Patel, CJ
Proceedings in the matter have been conducted through video conferencing.
C.M.No.16734/2020 (exemptions)
Exemptions allowed, subject to all just exceptions.
The application is disposed of.
W.P.(C) No.4633/2020
This writ petition has been preferred with the following prayers:-
“(a) Issue a writ order or direction in the nature of mandamus to direct the respondents to provisionally or finally assess the goods, i.e.,
“Dry Dates†which have been imported against bill of entry No.8025279 dated 29.06.2020; and/or
(b) Issue a writ order or direction in the nature of mandamus to provisionally release the goods i.e., “Dry Dates†imported against bill
of entry No.8025279 dated 29.06.2020 in case the same have been seized without the information or knowledge of the Petitioner;
(c) Grant the cost of the petition, and
(d) Pass such other further orders as may deem fit and necessary in the facts and circumstances of the present case.â€
Learned counsel for the petitioner submitted that the respondents have to conduct provisional assessments of the goods in question (“Dry
Datesâ€) which have been imported against Bill of Entry No.8025279 dated 29th June, 2020.
It is, therefore, submitted by the learned counsel appearing for the petitioner that it will suffice for the disposal of this writ petition, if the respondents
are directed to conduct provisional assessment of the goods in question at the earliest.
We, accordingly, direct the respondent authorities to conduct provisional assessments of the goods in question (“Dry Datesâ€) which have been
imported against Bill of Entry No.8025279 dated 29th June, 2020 in accordance with law, rules, regulations and Government policies applicable to the
facts of the case, within a maximum period of two weeks from today.
With these observations, the writ petition is disposed of.