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2011 (3) TMI 1846

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.... 2011(T-TAR) - -<br>Customs<br>Hon&#39;ble Mr. Justice Huluvadi. G. Ramesh For the Petitioner : M/s. Guha Associates, Sri Narendra.G., Adv). For the Respondent : Sri. T.M. Venkata Reddy, Adv. ORDER In W.P. No. 16756/2010, petitioner is seeking for a writ of certiorari to quash the order at Annexure H dated 5.4.2010 and also to declare that the respondents are not entitled to collect an....

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....e &#39;B&#39; and for such other orders. 3. Petitioner is carrying on the business of import of plant tissues namely, agar agar, agarose, industrial agar and culture media and the said items are imported for specified institutions like Indian Institute of Science, University of Agricultural Sciences etc. The said products are used in plant tissue culture research, protein separation etc., in re....

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....e ground that there is mis-classification by the petitioner himself, a show cause notice has been issued and also differential amount has been collected. In this regard, petitioner in the first petition is seeking to quash Annexure H wherein he has been directed to pay Rs.&nbsp;1,45,016/-and also in the second petition, when the petitioner has given a representation to cross-examine the Assessment....

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....id payment of customs duty. 7. Having heard the counsel for the petitioner and the counsel appearing for the respondents, it is noticed that, by an order at Annexure H in the first petition, the petitioner had been directed to pay an amount of Rs.&nbsp;1,45,016/ -. Although reply has been given by the petitioner in this regard, according to him, the same has not been considered. In view of the ....