2023 (11) TMI 531

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.... : The Petitioner is engaged in the business of Import of Laboratory Chemicals for more than 5 decades and is holding Import Export Code No. 0388027517. The Petitioner has been importing Ethanol Alcohol having purity of 99.9% and in bottles of 500 ml from various countries. The said Ethanol Alcohol has been assessed under Customs Tariff Heading (CTH) 98.02 and customs duty @ 10% is paid by the Petitioner. 3. On 6th September 2018, summons were issued to the Petitioner with respect to the classification of Ethanol Alcohol under CTH 22.07 and not under 98.02. The said summons were duly replied by the Petitioner and the Petitioner deposited Rs. 30 lakh under protest. Thereafter a statement was recorded of the partner of the Petitioner in....

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....e present petition is filed. 6. The Petitioner submitted that the goods under consideration are being imported since last more than 5 decades and the classification under 98.02 has been accepted by the Respondents. Except the bill of entry which is subject matter of show cause notice dated 28th July 2022 and which has not been adjudicated till today, the Respondents have cleared all the subject goods posts issue of the said show cause notice by accepting classification under 98.02. The Petitioner submitted that even the show cause notice dated 28th July 2022 has not been adjudicated today. The Petitioner further submitted that posts the filing of the present petition and service of the same, the Respondents on 18th October 2023 served a ....

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....port of its submissions. With respect to the seizure memo, the Respondents have stated that there has been a delay in serving the same on the Petitioner. The Respondents further submitted that the Petitioner can make an application under Section 110A for release of the goods and therefore the present Petition is not maintainable. 8. Heard learned counsel for the Petitioner and learned counsel for the Respondents and with their assistance, have perused the documents annexed to the Petition. 9. On hearing the parties, we are of the view of the Petitioner would be justified in seeking provisional release of the goods. Admittedly, there is no dispute that the Petitioner has been importing these goods for last many decades and the classifi....