2026 (7) TMI 598

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....he Petitioner(s) : Mr. Hari Radhakrishnan For the Respondent(s) : Mr.S.R.Sundar ORDER This Writ Petition is filed challenging the impugned Order-in-Original No.101535/2023 dated 29.03.2023 passed by the first respondent in F.No.S.Misc/68/2021-Gr-3. 2. The learned counsel appearing for the petitioner submitted that the second respondent issued a Demand cum Show Cause Notice dated 21.12.....

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....e the goods under Section 111 of the Customs Act, 1962 and to impose penalty. The petitioner had sent reply to the demand cum show cause notice vide letter dated 08.01.2021 and also appeared before the first respondent on 16.02.2023. Without rightly appreciating the petitioner's submissions, the first respondent has passed the impugned Order-in-Original No.101535/2023 dated 29.03.2023. 3. Learn....

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....elevant portion of the order is extracted hereunder:- 9. Since we are looking into the larger issues involved in this matter, we may only say that if any matter comes up for hearing before the Tribunal or any of the High Courts on the subject in question, the hearing may be deferred till we take an appropriate call in the matter. 5. The learned counsel appearing for the respondents did....

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.... c. It is made clear that this Court has not expressed any opinion on the merits of the classification dispute. All contentions are left open to be decided after the outcome of the SLP; and d. Needless to say that the order that would be passed by the Hon'ble Supreme Court would be binding on the parties and any issue that is left open for the parties are at liberty to work out their re....