2025 (7) TMI 1021

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....l S. Khan, Ms. Jnsha Nis Tasmiya i/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) ....

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....r, the respondents have rejected the classification made by the 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....

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....the petitioner submits that he would challenge the reassessment order 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 wi....