2025 (5) TMI 1291

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocates. For the Respondents Through: Mr. Piyush Beriwal, SSC with Mr. Nikhil Kumar Chaubey and Ms. Jyotsna Vyas, Advocates for R-1 and R-2. Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advocate. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioner-M/s. Westan Electrical Appliances under Article 226 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....UMBER DATE 1. B/E No. 7129913 09.12.2024 2. B/E No. 6548559 07.11.2024 3. B/E No. 5906418 01.10.2024 4. According to the Petitioner, the goods are liable to be charged to Customs Duty under Customs Tariff Heading (hereinafter, 'CTH') 85169000. However, the Customs Department has charged the goods under the above BoEs under CTH 85168000.The Petitioner has got the go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is yet to be filed. In the said Show Cause Notice, the question that has to be adjudicated is whether the goods would fall under Tariff heading CTH 85168000 or Tariff Heading CTH 85169000. 7. In view of the fact that the Show Cause Notice with regard to the classification of identical goods has already been issued, this Court is of the opinion that the proceedings need not be multiplied. In re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he present bills of entry. The Adjudicating Authority shall comprehensively adjudicate the matter in respect of all the bills of entry and pass one comprehensive order. 10. It is made clear that if the Petitioner does not file a reply to the SCN dated 15th January, 2025, within thirty days, the right to file the reply shall automatically stand closed without any further opportunity. 11. An o....