2025 (7) TMI 1021

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by Judicare Law Associates. For the Respondent nos. 1 & 2- State: Ms. Jyoti Chavan, Addl. G.P. PC. (PER JITENDRA JAIN, J.) :- 1. Heard learned counsel for the parties. 2. Rule. Rule is made returnable immediately at the request and with the consent of the parties. 3. The petitioner by this petition has sought for following reliefs : - (i) Issue a writ of Certiorari or a writ, order or di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e petitioner under Custom Tariff Heading No.1901 2000 and thereby denied the benefit of exemption notification. The respondents have classified the goods under the CTS No. 1901 9090. 5. Insofar as prayer clause (ii) is concerned, learned counsel for the petitioner submits that he will raise this issue in the regular proceedings under the Act before the appropriate authorities and, therefore, this....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r in appeal. However, pending the appeal he presses for release of the goods since they are perishable and the petitioner is willing to secure the duty. 8. After hearing the learned counsel for the petitioner and the respondents, we are of the view that since the goods under consideration are perishable and the petitioner is willing to secure the duty amount, no purpose would be served by detaini....