TaxTMI 
TaxTMI 
2022 (6) TMI 1189
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....2. Heard Mr.B.Vijay Karthikeyan, learned counsel appearing for the appellant and Mr.Dr.S.Krishnanadh, for Mr.M.Ramasamy, appearing for the first respondent. 3. The respondent in the writ appeal filed W.P.(MD) No.11589 of 2021 for issuance of a a Writ of Mandamus, directing the respondents to permit the petitioner to re-export the goods, namely, Unflavored Supari (Betelnut Product) classifiable under ITC (HS) code 21069030 covered under respective Bills of Entry Nos.7197611 and 7197624 both dated 22.01.2022 covered under Bills of Lading No.BLPLRGN2102381 dated 04.01.2022 consisting of 3 containers i.e., AMFU8846107, TCNU6471174 and TEMU6606496 and BLPLRGN2102383 dated 04.01.2022 consisting two containers i.e., TCNU6333560, TGHU7872147 res....
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....held as follows: "8.Considering the above, I am inclined to dispose of this writ petition in terms of paragraph No.92 of the aforesaid decision, which has been extracted above. Liberty is also given to the petitioner to participate in the proceedings that may be contemplated by the respondents. The respondents are directed to take action within a period of 30 days from the date of receipt of a copy of this order and come to a decision one way or the other within a period of 15 days thereafter. It is needless to state that before passing such orders, the petitioner shall also be heard." 7. In the said order, learned Single Judge has given an option to the trader to re-export the imported goods, if they are held to be prohibited t....
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....uts. The respondent has imported Betelnuts Products commonly known as unflavored Supari to an extent of 1,35,600 kgs. vide 2 Bills of Lading. As per the declaration given by the respondent the goods imported by the respondent fall under Chapter heading 21069030 and the goods were classified accordingly. 10. There is no dispute that the respondent imported Betelnuts Products in five different containers covered by two Bills of Lading both dated 22.01.2022. The question is whether the imported Betelnuts comes under 21069030 or Chapter 21. The respondent made strenuous efforts in convincing the appellants that he cannot afford to pay tax by classifying the goods under Chapter VIII. Therefore, the respondent only sought for permission to re-....
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.... to make a point on the ground that the appellants are unable to asses further liability or the statutory remedy that is available to the department for want of investigation by the investigation agency namely Directorate of Revenue Intelligence (DRI). 13. The respondent has no objection to submit himself for enquiry. As a matter of fact the investigation is going on and the respondent has already appeared before the investigation agency once. This Court is unable to find any reason to interfere with the order of learned Single Judge, which gives only simple direction to the appellants to complete the adjudication process one way or the other with an option to the respondent to re-export the goods back to the place from where the goods w....