2021 (2) TMI 368

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er and Sri Suresh Kumar Routhu, Learned Standing Counsel for the Union of India. 2. The sum and substance of the case of the petitioner, in this writ petition, is that despite availability of alternative remedy as provided under Section 128 of the Customs Act, 1962, without waiting for the appeal period, the respondents are attempting to invoke Bank Guarantee and if it is permitted, the pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppropriately classified under CTH 0801 32 10 and charged to duties accordingly. (ii)    I order final assessment of the 20 bills of entry enumerated in Table-1 supra under the provisions of Section 18(2) of the Customs Act, 1962 read with the Customs (Finalization of Provisional Assessment) Regulations, 2018, under CTH 0801 32 10 on merits denying the Origin benefit claimed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....prejudice to any other action that may be taken/proposed to be taken in future, against the importers or any other person concerned, in respect of the aforesaid goods, under Customs Act, 1962 and/or any other law for the time being in force in the Republic of India. 3. It is submitted by the Learned Counsel for the petitioner that Section 128 of the Customs Act, 1962, enables the petitione....