2026 (3) TMI 423

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.... petition under Article 226 of the Constitution of India is filed praying for the following reliefs : "a) quash the Impugned Order dated 6.10.2022 (Exhibit-A) passed by Respondent no. 3; b) set aside the Impugned Order dated 6.10.2022 (Exhibit-A) and remand the matter to Respondent no. 3 for fresh adjudication in respect of goods referred at Sr.Nos. 1 and 2 of para 5 (PVC rolls) after conducting a fresh market survey in presence of the Petitioner's proprietor, issuing a detailed show cause notice thereafter (if required) and following all principles of natural justice; c) set aside the Impugned Order dated 6.10.2022 (Exhibit-A) in respect of all goods, and remand the matter to Respondent no. 3 for fresh adjudicati....

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....Petitioner to file an appeal against the Impugned Order dated 6.10.2022 passed by Respondent no. 3 (Exhibit-A) before the Commissioner of Customs (Appeals) JNCH under section 128(1) of the Customs Act and direct the appellate authority to decide the appeal on merits; j) direct Respondent nos. 1 and 2 to prescribe guidelines regarding procedure to be followed for conducting market surveys in Customs proceedings, so that uniform practices are followed by field formations across the country; k) stay operation of the Impugned Order (Exhibit-A) dated 6.10.2022 passed by Respondent no. 3, pending disposal of this writ petition; l) restrain Respondents from taking any coercive action against the Petitioner, pending dispo....

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.... the meantime, the Petitioner has moved this Court praying for a joint inspection on the condition of goods. Accordingly there was a joint inspection on 4th March 2026. A joint inspection report is placed on record, which is marked as "X" for identification. 5. Learned advocate for the Petitioner, on instructions, submitted that the goods have completely deteriorated and are not worthy of any sale in the market, and even if some goods are sold, it would not fetch any value. He, therefore, submits that the Department is free to deal with the goods and recover any amounts. 6. We are in fact saddened to see the plight of the Petitioner as also that the entire exercise of import is rendered a sheer waste merely on a issue of classificatio....