M/S.Sma Trading Company v. The Commissioner Of Customs

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 08.06.2017

CORAM

THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU Writ Petition No.14291 of 2017 M/s. SMA Trading Company, Represented by its Proprietor, Mr.Aleemuddhin, New No.38, Moore Street, .... Petitioner Vs.

1. The Commissioner of Customs Commissionerate II,

2. The Additional Commissioner of Customs, Group- II,

3. The Deputy Commissioner of Customs, Group- II, .... Respondents Writ Petition filed under Article 226 of the Constitution of India praying for issuance of writ of mandamus directing the respondents to finally assess the Bill of Entry No.7662837 dated 01.12.2016 covered under Axe brand Universal Oil containing 3Ml, 5Ml, 10 Ml, 28Ml and 56 Ml by the 3rd respondent thereby issuing a speaking order in a time bound period. For Petitioner : Mr. K.G.Raghunath For Respondents : Mr.S.Rajesh, Standing Counsel

O R D E R

Mr.S.Rajesh, Standing Counsel, takes notice for the respondents. By consent of the parties, the main writ petition itself is taken up for final disposal at the admission stage itself.

2. The petitioner seeks for Mandamus directing the respondents to assess the Bill of Entry No: 7662837 dated 01.12.2016 by issuing a speaking order within a time bound period.

3. The grievance of the petitioner is that even though the petitioner has filed the said Bill of Entry as earlier as on 01.12.2016, the appropriate authority has not assessed the same and passes the speaking order so far.

4. The learned counsel appearing for the respondents, based on instructions, submitted that the above said Bill of Entry submitted by the petitioner will be considered and an appropriate order will be passed within the time fixed by this court.

5. Considering the above said facts and circumstances of the case and the submissions made by the learned counsel appearing on either side this writ petition is disposed of by directing the respondents to assess the Bill of Entry No. 7662837 dated 01.12.2016 and pass a speaking order on merits and in accordance with law, within period of 4 weeks from the date of receipt of copy of this order. It is made clear that this court has not expressed any view on merits of the claim made by the petitioner as it is for the concerned authority to decide and pass an appropriate order as stated supra.

6. Accordingly this writ petition is disposed of. No costs. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar dpq/aav To

1. The Commissioner of Customs Commissionerate II,

2. The Additional Commissioner of Customs, Group- II,

3. The Deputy Commissioner of Customs, Group- II, +1cc to Mr. K.G.Raghunath, Advocate, S.R.No.40767 Writ Petition No.14291 of 2017 RSI(CO) CS/15/06/17