Deepak Saini Prop Lavanya Enterprises v. Union Of India Thr Revenue Secretary And ANR

skn 1 31-WP-15902.2022.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

APPELLATE SIDE WRIT PETITION NO. 15902 OF 2022 Deepak Saini.

...

Petitioner.

V/s.

Union of India and another.

...

Respondents.

Mr.Ashok Singh for the Petitioner.

Ms.Ruju R. Thakkar for the Respondents.

CORAM :

NITIN JAMDAR AND ABHAY AHUJA, JJ.

DATE :

18 April 2023.

P.C. :

A short grievance of the Petitioner is that even though the Commissioner of Customs (Appeals) has passed an order on 31 October 2017 setting aside the assessment order and directing Respondent No.2- Assistant Commissioner of Customs to make reassessment of bill of entry immediately, till date the reassessment has not taken place. The learned counsel for the Respondents, on instructions, states that it is correct that reassessment is pending and the Petitioner can appear before the Assistant Commissioner for personal hearing on Friday i.e. 21 April 2023.

skn 2 31-WP-15902.2022.doc 2.

The Petitioner will attend the office of Respondent No.2- Assistant Commissioner of Customs on 21 April 2023 and a suitable date convenient to the Petitioner shall be assigned by the Assistant Commissioner. We specifically state that a date, suitable to the Petitioner, for hearing shall be granted by the Assistant Commissioner, because it is only out of indulgence that we are not imposing costs on the Assistant Commissioner for not carrying out reassessment for last five years in spite of the direction. 3.

With this observation, writ petition is disposed of. (ABHAY AHUJA, J.) (NITIN JAMDAR, J.)