2025 (6) TMI 1291

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....at the consignment of "Bovine Serum Albumin" Standard imported by the petitioner vide Bill of Entry No.2819568 dated 30.03.2024 should have been filed under ITCHS Code 30039031 and not under 35029000. 2. According to the first respondent, the livestock product ("Bovine Serum Albumin") requires an Advance Sanitary Import Permit (SIP) issued by Government of India before import. 3. By stating the aforesaid reasons, the first respondent has rejected the consignment of "Bovine Serum Albumin" standard imported by the petitioner through online portal in AQCS-ICS online portal and the first respondent has directed that the above mentioned consignment should be immediately deported back to the country of origin or destroyed at the petitioner&....

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....lying upon the aforesaid documents/orders, the learned counsel for the petitioner would submit that before passing the impugned order, the petitioner was not afforded any opportunity of hearing and the contentions of the petitioner as raised earlier, which has also been reiterated through this writ petition have not been considered by the first respondent. The first respondent has come to a conclusion that the consignment of "Bovine Serum Albumin" Standard imported by the petitioner will only fall under ITCHS Code 30039031 and not under 35029000. However, on a prima facie consideration, this Court finds it is contrary to the Customs Authority for Advance Ruling order dated 05.02.2024. The learned counsel for the petitioner would also submit....

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....nsignment of "Bovine Serum Albumin" standard, which the petitioner has imported falls only under ITCHS Code 30039031 and not under 35029000. Therefore, they would submit that the petitioner is aware that the consignment of "Bovine Serum Albumin" Standard imported by the petitioner falls under only ITCHS Code 30039031 and not under 35029000. Despite the same, the petitioner has once again made an attempt to approach the Customs Authorities by stating that the consignment of "Bovine Serum Albumin" will fall only under 35029000 and not under 30039031. For the submission made by the learned Standing counsels appearing for the respective respondents, the learned counsel for the petitioner would reiterate that for the purpose of classification of....

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....his writ petition, the first respondent has held that the consignment of "Bovine Serum Albumin" Standard imported by the petitioner vide the subject Bill of Entry dated 30.03.2024 has been rejected and the imported goods should be immediately be deported to the country of origin or destroyed at the petitioner's own cost under intimation to the first respondent. Being a order which drastically affects the right of the petitioner, the first respondent should have passed a speaking order after adhering to the principles of natural justice. 12. In case, the petitioner is able to establish after having been afforded an opportunity of hearing, that the consignment of "Bovine Serum Albumin" Standard imported by them has to be classified onl....