1 OD-3 WPO/641/2025 THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE M/s. ACT Infraport Ltd. Versus Union of India & Ors. Before: The Hon'ble JUSTICE RAJA BASU CHOWDHURY Date: 28th October, 2025 Appearance: Mr. Shovit Betal, Adv. … for the petitioner Mr. Vipul Kundalia, Sr. Adv. Ms. Sretapa Sinha, Adv. Mr. Anindya Kanan, Adv. … for the Customs Mr. Rajesh Kr. Shah, Adv. (VC) … for the UOI The Court : 1. The present writ petition is being filed, inter alia, praying for a direction upon the respondent nos.3 and 4 to finalise the assessment of pending 29 Bills of Entry in a time bound manner. 2. The petitioner claims to be engaged in chartering various vessels and had appointed Seatrans as its agent for entering the vessels with the Port & Customs and for completion of all related formalities at Haldia Port. According to the petitioner, after completion of discharge of the import cargo, the vessels are converted from `foreign run’ to `coastal run’ for carriage of coastal cargo. Having regard to the Circular No. 58/97, dated 6.11.1997, upon 2 conversion of vessels from foreign run to coastal run, the charterer is required to file Bill of Entry and discharge duty liability on estimated quantity of bunkers, provisions and stores likely to be consumed during the coastal voyage. Accordingly, after completion of conversion formalities, Bills of Entry were filed by the petitioner through its agent Seatrans, for payment of duty on bunkers, provisions and stores, likely to be consumed during coastal run. Particulars of the aforesaid 29 Bills of Entry are detailed in paragraph 4 of the writ petition. 3. According to the petitioner, the aforesaid 29 Bills of Entry were assessed provisionally in terms of Section 18 of the Customs Act, 1962 (hereinafter referred to as the `said Act’). Unfortunately, even after lapse of four years from the date of filing of the first Bill of Entry, the bills have not been finally assessed under Section 18 of the said Act. Accordingly, the petitioner seeks intervention of this Court. 4. Having heard the learned Advocates appearing for the respective parties and noting that the petitioner has been making repeated representations, last of which has been made on 7th January, 2025, I am of the view that the concerned respondent should take immediate steps for finalising the assessment of duty on the 29 Bills of Entry, in terms of Sub-section (2) of Section 18 of the said Act. 5. It is expected that the entire process shall be completed in accordance with law upon giving opportunity of hearing to the petitioner, 3 preferably but not later than four months from the date of communication of this order. 6. The instant writ petition is, thus, disposed of. (RAJA BASU CHOWDHURY, J.) SN/NM.