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2018 (12) TMI 1369

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....ent Standing Counsel, Mr.R.Aravindan ORDER This writ petition has been filed challenging the order in Appeal bearing No.192/2018-TTM(CUS) dated 06.09.2018, passed by the 2nd respondent who had rejected the claim preferred by the petitioner praying for setting aside the order in original bearing No.26/2018-AC dated 05.07.2018 and to restore the declared Customs Classification passed by the 3rd re....

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....ed goods fall under Heading 6212 and would accordingly attract duty of Rs. 22 crores as has been held in the impugned orders and if the petitioner is given any concession of pre-deposit, there will be revenue loss to the Government and therefore, prays for dismissal of the writ petition. 4.Heard the learned counsel for the parties and perused the materials available on record. 5.Perusal of recor....

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....hority who has rejected the claim of the petitioner for non payment of pre-deposit taking into consideration that waiver of predeposit preferred by the petitioner has no merit and rejected the appeal preferred by the petitioner before the 2nd respondent for non compliance of the provisions of Section 129(E) of the Customs Act, 1962. Aggrieved by the above order, the petitioner has filed the presen....

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....standing the amendment made under Section 35F of the Customs Act. The statute has not withdrawn or taken away the said power vested in the writ court, which should be exercised in rare but compelling and deserving cases when the cause of justice requires such reduction. 7.Here is a case, where there is a dispute in respect of classification of the total value of the goods. The total value of the ....