2019 (11) TMI 571

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....he Respondent. JUDGMENT We have heard Mr. V. Sundareswaran, Learned Senior Panel Counsel appearing for the appellant and Mr. K. Jayachandran and Mudi Mannan, Learned Counsel accepting notice for the respondent. 2. This appeal is directed against the order dated 14-2-2019 made in W.P. No. 34166 of 2018 filed by the respondent herein. 3. In the said writ petition, the respondent herein....

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....as against the test report since the test report dated 27-4-2018 stated that the sample, which was collected from the consignment, has the characteristics of kerosene. 5. The respondent herein - writ petitioner, vide the Bill of Entry dated 20-4-2018, described the goods as mineral oil (industrial use only). The Department issued a show cause notice dated 26-10-2018, in which, there were pro....

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....tructive res judicata. This would be sufficient to dismiss the present writ petition filed by the respondent herein - writ petitioner. 7. The respondent herein - writ petitioner disputes the classification adopted by the Department and also the test report. 8. However, this is not the forum, before which, they can dispute the test report nor the stand taken by the Department. 9. ....