TaxTMI 
TaxTMI 
2024 (10) TMI 160
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....adhakrishnan For the Respondent : Mr. Rajendran Raghavan Senior Standing Counsel ORDER The petitioner is before this Court against the Impugned Final Assessment made in Bill of Entry No.3647348 dated 21.04.2021 by the respondent. 2. It is the specific case of the petitioner that the petitioner has imported goods namely "UPVC Profiles" under Customs Tariff Heading (CTH) 3916 2019 which attracts....
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....d 17.04.2021 filed in respect of Bill of Entry No.3647348 to substantiate that the details that were filed by the petitioner at the time of import clearly stated that the imported item was UPVC profiles which merits classification classifiable under Customs Tariff Heading (CTH) 3916 2019. 5. It is submitted that in respect of the identical import by the petitioner vide Bill of Entry No.6397190 da....
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....er to ask the respondent to pass a speaking order in terms of Section 18 of the Customs Act, 1962 read with Regulation 6 of the aforesaid regulation. It is further submitted that direct appeal can be filed by the petitioner before the Appellate Commissioner under Section 128 of the Customs Act, 1962 and therefore the writ petition filed by the petitioner lacks merit and deserves to be dismissed. ....
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....ad accepted to the same and therefore it is not open for the petitioner to rely on regulation 6(3) of the Customs (Finalization of Provisional Assessment) Regulations, 2018 issued for the purpose of finalization of the Bills of Entry which were originally provisionally assessed under Section 18 of the Customs Act, 1962. 9. I have considered the arguments advanced by the learned counsel for the pe....