1994 (1) TMI 93

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.... 14,990.32 was paid on 18-9-1992. 2.On that day the goods were examined. Thereafter a show-cause notice was served upon the petitioner on the 18th of March, 1993. The endorsement on the reverse of the bill of entry merely mentions the absence of perforations in the glass beads and thus a doubt was endorsed that those are not glass beads but something else. 3.In the show-cause notice a big cl....

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....ntry. 6.A decision of our Court given by Ruma Pal, J. reported in 1992 (60) ELT 240 has ruled about the proper authority to decide upon the question of classification. 7.These three authorities have been relied upon by Mr. Dipak Deb appearing for the petitioner. 8.Mr. Mitra appearing for the respondents stated that since the proceeding was already initiated, the respondents should have a ....

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....nst them in these matters. No complaint against them is of any value. The petitioner has at last approached the Writ Court. If the Writ Court refuses them relief then the petitioner might well ask what is the system of justice doing in India. 10.On the above basis and on the basis of submission of learned Counsel mentioned above I have no doubt that the show-cause notice was issued mala fide an....

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....ear to be payable by the petitioner. 13.The respondents will be free to conduct the proceedings initiated by the show-cause notice if they find time to continue the same hereafter. Departmental remedies open to the petitioner might also be resorted to by them notwithstanding the pendency of the writ application. However, such departmental proceedings and future orders, if any passed, will abide....