2018 (10) TMI 1085

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....018<br>WP (C). No. 31330 of 2018 - -<br>Customs<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI.LEEJOY MATHEW. V. For The Respondent :&nbsp; SC SRI. SREELAL WARRIER JUDGMENT The petitioner, a Company, manufactures Squalene 80%. Earlier, the Customs Authorities refused to clear the Cargo. Aggrieved, the petitioner filed W.P.(C) No.21778 of 2018. This Court set aside the Cust....

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....made by the Petitioner within a reasonable time. 3. Issue a writ of Certiorari or any other appropriate writ, order or direction calling for the records leading to the issuance of Exhibit P3 Order passed by the 1st Respondent and quash the same as illegal. 4. Declare that the Petitioners Cargo need to be classified under ITC (HS) Code 29012990. 5. Grant such other relief....

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.... is any marine mixture in the Cargo, it comes under prohibited category; in other words, it comes under HS Code 15042090. It ought to be, in fact, of organic origin if the petitioner has to sustain its plea. 6. True, either party may have its own justification about the respective pleas. But the fact remains that the matter has been pending before the Tribunal. Any parallel adjudication by this....