TaxTMI 
TaxTMI 
2016 (12) TMI 1106
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....in W.P.No.13224 of 2016 by a learned single Judge of this Court. 2. Since the learned single Judge has very crisply brought all the relevant facts necessary for disposal of the case, mercifully, no controversy has been generated in respect thereof. It is also not in dispute that the goods imported through various Bills of Entry have been cleared, excepting the goods imported through Bill of Entry No.3371951, dated 25.11.2015. The description of the imported goods in this Bill of Entry is entered as 'Hot Rolled Alloy Steel Coils'. In paragraph 9 of the impugned order, the learned single Judge directed the Department to draw, in the presence of the writ petitioner, samples from the goods which have been detained, both from the lot of....
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....itute those words, namely, "finally assess the bill of entry" with the following words : "act in accordance with the provisions of the Customs Act, 1962". The rest of the directions contained in paragraph 9 of the order under this appeal are retained, as it is. 5. We must also advert to one of the contentions canvassed by the learned counsel for the respondent-writ petitioner before us. He would urge that the goods have been cleared upon payment of duty, but, however, they are detained and the process this far undertaken has revealed that the classification and the gradation, which have been entered in the self-assessment made by the importer, are found tallying. 6. Sri Pramodkumar Chopda, learned counsel for the appellant-Department w....