2018 (10) TMI 114

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....cates.  Respondents Through Ms. Maninder Acharya, ASG with Mr. Ravi Prakash, CGSC and Mr. Nitish Gupta, Mr. Viplav Acharya, Mr. Harshul Choudhary, Mr. Sahil sood Advocates for UOI. Mr. Amit Bansal and Mr. Akhil, Advs. for R-2. Mr. Satish Aggarwala, Advocate for Customs. SANJIV KHANNA, J. (ORAL): This writ petition has been filed by an association called Northern Seed Association. It ....

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....ised is whether the coriander seeds and chilly seeds imported by the members of the petitioner association were covered under tariff item No.12099190 or under tariff item No.09092110 and 09042212 respectively. The latter items are applicable to spices. 4. Whether the goods imported by a particular person were spices or coriander and chilly seeds would be primarily a factual dispute. This lis ha....