2019 (1) TMI 731

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....ndareswaran, SSC's, for the Respondent. ORDER Mr. Rabu Manohar, Learned Senior Standing Counsel accepts notice for respondents 1 and 3. Mr. A.P. Srinivas, Learned Senior Standing Counsel accepts notice for the second respondent. Mr. V. Sundareswaran, Learned Senior Standing Counsel accepts notice for the fourth respondent. Heard both sides. By consent, the writ petition itself is taken up fo....

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....ears from the date of issue of the authorization by providing service to foreign patients. The average level of export, which the petitioner was required to maintain, was also mentioned. On the basis of the authorization, the petitioner imported six equipment during June 2016. 3. The fourth respondent initiated investigation into the import of true beam radiotherapy system on the ground th....

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....at in case duty was exempted under the said Scheme and in case the Department wishes to assess the same under different Chapter Tariff Head having higher rate of duty, the same should be debited in the EPCG Authorization, as they also have a credit balance of INR 3 Crores under the said Authorization. 4. Simultaneously, the petitioner approached the third respondent for amending the ITC-HS....

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.... stand taken in the letter dated 14-3-2018. Even assuming that the fourth respondent comes to the conclusion that they have certain other evidence for not adopting the classification as 9022 30 90, a demand cannot be issued by the fourth respondent to the petitioner and at best, a show cause notice could have been issued. However, no such show cause notice has been issued to the petitioner. 6.&....