2024 (10) TMI 67

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.... the Respondents : Mr. Jitendra Mishra a/w Ms. Sangeeta Yadav. P.C.: 1. The issue in the petition relates to classification of the goods imported by Petitioner. In the bill of entry filed Petitioner has classified the goods under Custom Tariff Item 8421, whereas it is Department's case that it should have been under 3926. It is Petitioner's case that in an earlier consignment which was impor....

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.... petition as the reply and passed appropriate orders. Though we do not agree with the stand taken by Mr. Raichandani because we feel Petitioner was duty bound to reply and also attend personal hearing, we would still interfere inasmuch as Petitioner has a prima-facie case that the goods imported could be classified under Customs Tariff Item 8421. Moreover, the Adjudicating Authority even before is....