https://www.taxtmi.com/caselaws?id=44043 The court dismissed the writ application, upheld the jurisdiction of the Preventive Officer of the Department of Revenue Intelligence, and clarified that an order under Section 110 can be issued for goods already cleared under Section 47. The court emphasized that the correct classification of imported machines would be determined through the show cause notice process. It was held that an order under Section 47 does not preclude proceedings for short levy and confiscation under Sections 28 and 111. The petitioners were directed to address the show cause notice and justify their classification claim under Tariff Heading 8432. en-us Fri, 03 Feb 1995 00:00:00 +0530 Tue, 22 Jun 2010 16:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44043 The court dismissed the writ application, upheld the jurisdiction of the Preventive Officer of the Department of Revenue Intelligence, and clarified that an order under Section 110 can be issued for goods already cleared under Section 47. The court emphasized that the correct classification of imported machines would be determined through the show cause notice process. It was held that an order under Section 47 does not preclude proceedings for short levy and confiscation under Sections 28 and 111. The petitioners were directed to address the show cause notice and justify their classification claim under Tariff Heading 8432. Case-Laws Customs Fri, 03 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44043