2019 (6) TMI 974

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.... petitioners classified such drinks under Serial No. 2202 10 10. Such classification was found to be incorrect by the department. By a writing dated December 16, 2015, the petitioner was required by the department to classify it under Serial Number 2202 90 90. The differential amount was claimed from the petitioner. The petitioners accepted such direction reclassified the drinks as directed by the authorities and paid the differential amount. Subsequent thereto, further imports were classified as Serial 2202 90 90. The department took exception to such classification and issued the impugned show cause notice. The impugned show cause notice required the petitioners to answer to the five queries as noted below :- "3.1.1 The said....

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.... The goods imported under Bill of Entries covered in Annexure-A to the Show Cause Notice is considered and held correctly classifiable under Customs tariff item/heading 2202 10 90 under the schedule to the Customs Tariff act, 1975. Accordingly, the declared classification under Customs Tariff/heading 2202 90 90 is hereby rejected. (2)     Bills of Entry wherever mentioned as provisionally assessed in Annexure-A to the Show Cause Notice, now stands finally assessed under Customs Tariff item/heading 2202 10 90 of the First schedule to the Customs Tariff Act, 1975 and duty be recovered from them under Section 18(2) of the Customs Act, 1962 and in terms of the bond executed during the provisional assessment. ....

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....n such circumstances, the impugned order is without jurisdiction when it proposes to invoke the provisions of Section 18 of the Customs Act, 1962. In this regard, reference may be made to 2016 (340) E.L.T. 642 (Cal.) - Pramod Kumar Nathani v. Union of India and 2017 (354) E.L.T. 614 (Cal.) - Jaju Petro Chemical Pvt. Ltd. v. Commissioner of Customs (Port) as relied [upon on] behalf of the petitioners. 6. The action of the authorities in reclassifying the same product after its writing dated December 16, 2015 and requiring the petitioners to revert to Serial No. 2202 10 10 is unacceptable. 7. The impugned order is appealable. However, notwithstanding the petitioners having a statutory alternative remedy by way of an appeal, th....