2025 (4) TMI 1418

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....ndents. 3. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for a direction to the respondents to assess the Bill of Entry No.126007 dated 27.12.2024 by allowing the Roasted Areca Nuts imported by the petitioner by the said Bill of Entry for clearance of goods for home consumption. The petitioner has also prayed for quashing and setting aside the letter dated 21.02.2025 issued during the pendency of this petition for provisional release of the goods imported by the petitioner on condition to submit provisional bond and Bank Guarantee of 25% of differential duty. 4.1. Learned advocate Mr. Hardik Modh for the petitioner submitted that the petitioner had preferred an application for Advance Ruling be....

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....id not assess the Bill of Entry and allowed the clearance of goods for home consumption in spite of various requests made by the petitioner from time to time and therefore, being aggrieved by such action of the respondents, the petitioner has preferred the present petition. 4.6. It was also pointed out by learned advocate Mr. Hardik Modh that the respondents by letter dated 21.02.2025 considered the request of the petitioner for provisional release of the goods (in question) and asked the petitioner to submit provisional bond and Bank Guarantee of 25% of the differential duty for provisional release. He therefore submitted that the respondents are insisting upon the classification of the goods (in question) under Customs Tariff Heading No.....