2019 (9) TMI 1093

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....ioner (in all cases) : Mr. Saurabh Kapoor, Advocate and Mr. Rishabh Kapoor, Advocate For The Respondent (s)-UOI (in all cases) : Mr. Sourabh Goel, Sr. Standing Counsel ORDER JASWANT SINGH, J. (ORAL) 1. This common order shall dispose of all the three aforementioned writ petitions as they emanate from one Bill of Entry pertaining to import of food supplements comprising of whey proteins....

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....s for undertaking the provisional assessment under Section 18 of "The 1962 Act". During pendency of the said writ petition, the Department commenced assessment proceedings under Section 17 leading to passing of an order dated 13.08.2019 under Section 17(4) of "The 1962 Act", whereby the declared value was rejected and the assessed value was enhanced, demanding a differential duty of Rs. 8,48,102/-....

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....pute that the petitioner has deposited an amount equal to 7.5% of the demanded differential duty at the time of filing of the appeal. 5. Counsel for the parties, in view of the aforesaid developments, are agreed that the first two writ petitions bearing CWP Nos. 20988 & 21886 of 2019 in view of passing of the order dated 27.08.2019 have become infructuous. In view of the statutory alternative r....

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....Trichur Pvt. Ltd. Versus Commissioner of Customs, Cochin, 2016 (336) E.L.T. 611 (Ker.); and (iii) Neuvera Wellness Ventures Pvt. Ltd. Versus State of Gujarat, 2019 (26) G.S.T.L. 3 (Guj.). 6. Keeping in view the totality of circumstances, we dispose of all the three writ petitions with the direction to the Commissioner of Customs (Appeals) to decide the pending appeal filed by the petitioner aga....