2024 (10) TMI 65 - HC - Customs

Classification of goods - Aerosol Valve - petitioner has submitted various representations, but no decision has been taken and the bills are being raised continuously, therefore, he had to file this petition - HELD THAT - The issue with regard to classification of Aerosol Valve requires consideration at appropriate stage of adjudication, when an order is passed against the petitioner. This matter is left to be examined by the adjudicating authority at appropriate stage, in case the petitioner disputes the correctness and validity of the demand of customs duty. Petition disposed off.

Summary

The petitioner sought relief for classification of goods Aerosol Valve, but the court left the matter for adjudication at a later stage. The writ petition was disposed of.