2025 (9) TMI 768

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....- (a) THAT this Hon'ble Court may be pleased to issue a writ, order or direction in the nature of mandamus or any other appropriate writ thereby declaring that the Impugned Show Cause Notice No. 107/ADC/GR.I&IA/NS-I/CAC/JNCH dated 23.04.2024 issued by Respondent No.2, Exhibit B, issued to the Petitioner, by the Respondent No.2 is cryptic and without any material evidence (including Test Report) for changing the classification of the goods, which causes and deserves to be quashed and/or set aside; (b) THAT this Hon'ble Court may be pleased to issue a Writ of Certiorari or any other appropriate writ, order or direction calling for the record and proceedings of the impugned Order No. 358/2024-25/ADC/GR-I & IA/NS-I/CAC....

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....r. Chandrashekhar, learned counsel for the Respondents pointed out that this Court, by its order dated 11 September 2024 had, after recording consent of the learned counsel for the parties, appointed a team from the Commissionerate, Jawaharlal Nehru Custom House to visit the factory premises as well as office premises of the Petitioner to ascertain the veracity of Petitioner's contention that it had the necessary machinery and wherewithal to blend the product. He submitted that a panchnama was drawn, and the results are adverse to what was contended by the Petitioner. Mr. Shah, referring to the panchnama, contends that the results are not adverse and that the Petitioner has the necessary machinery and wherewithal for blending purposes. 6....