2024 (10) TMI 160

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.... For the Petitioner : Mr. Hari Radhakrishnan 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 Ta....

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....oner has drawn attention to the Check List dated 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 b....

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....itioner and therefore it is not open for the petitioner 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 p....

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.... Systems (ICES) on 26.04.2021 and that the petitioner had 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....