2015 (4) TMI 113

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....R The petitioner has come up with the present Writ Petition directing the respondents to re-assess the bills of entry No.7133423 dated 21.10.2014 and 7133448 dated 21.10.2014 in the light of Order in Appeal C. Cus.No. 3 and 4 / 2015 dated 19.1.2015 passed by the Commissioner of Customs (Appeals) and cause clearance of the said goods within a reasonable time. 2. The petitioner is engaged in i....

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....ontended that since the petitioner has got a favourable order from the Commissioner of Customs, the Department shall issue proper Detention Certificate so that detention and demurrage charges can be waived in terms of Regulation 6 (i) of Handling of Cargo in Custom Area Regulations, 2009, as the goods are pending for last four months. According to the learned counsel even though the petitioner has....

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.... 6.It is not in dispute that the petitioner has got a favourable order dated 19.1.2015 in Appeal C.Cus.II No. 3 and 4 whereby and where under the original order of assessment has been set aside. It is useful to extract the relevant portion of the order dated 19.1.2015, which reads thus: Further, the appellants have stated that all along they have been classifying the said goods under CTH 39042....

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....dingly, the assessment is set aside. The impugned bills of entry will be recalled and reassessed by classifying the goods under CTH 39042110 with consequential benefit subject to eligibility. The importer/appellant succeeds in his appeal and the classification initially made by him is found correct. Therefore, the department is directed to issue proper Detention Certificate so that detention and d....