2017 (10) TMI 881

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....shnanadh, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior standing counsel for the respondent. 2. The petitioner has challenged an Order-in-Original, dated 24.08.2017, issued under Section 17(5) of the Customs Act, 1962. By the impugned order, the respondent has denied the petitioner's claim for the benefit of a notification with respect to description of the goods unde....

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.... entitled to challenge the impugned order by way of this Writ Petition. 4. The first contention raised by the petitioner is that the impugned order is wholly without jurisdiction inasmuch as adjudication under the provision of the Central Goods and Service Tax Act, 2017, (CGST Act) read with Integrated Goods and Service Tax Act, 2017, (IGST Act), is to be done by a proper officer in terms of Sect....

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....to be notified and therefore, the petitioner are left with no alternate remedy except for filing this Writ Petition. Apart from the submissions, with regard to the maintainability of the Writ Petition, the petitioner has raised several other grounds with regard to the classification of the goods, which was elaborately reiterated by Dr.Krishnanadh. 5. In my considered view, a Writ Court cannot mak....

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....ea of lack of jurisdiction now raised by the petitioner is sustainable. The respondent on a request made by the petitioner vide their letter, dated 27.07.2017, to pass a speaking order afforded them an opportunity of personal hearing on 16.08.2017. The proprietor of the petitioner attended the hearing and contested the classification adopted by the department for the imported goods, which are till....