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2014 (12) TMI 402

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..... offending part of the goods for the purpose of initiating adjudication proceeding - The learned counsel while accepting the notice on behalf of the respondent, has submitted that at this stage of the matter, the merits of the case cannot be gone into. But, if sufficient time is granted to the authority, the respondent will consider the petitioner's representation dated 6.11.2014 - respondent is .....

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..... icles such as plastic flowers, plastic gifts, plastic tree etc. and filed a bill of entry No.7055756, dated 14.10.2014, for clearance of goods. It is stated that if the respondent are of the opinion that necessary clearance has to be obtained in terms of Rule 27 of the Legal Metrology (Packaging and Labeling) Regulations, 2011, the same is incorrect as there is no legal requirement for obtaining .....

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..... e opinion of the respondent that the petitioner have mis-declared, the respondent may detain the alleged offending goods and permit clearance of the balance goods. 4. In this regard, reference was made to paragraph 11 of Volume II of the Customs Appraising Manual, in which it is stated that when a given consignment comprises both offending and non-offending goods, placed separately, it is de .....

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..... 7. In the light of the above facts and the stand taken by the respondent, the respondent is directed to consider the representation of the petitioner dated 6.11.2014 on merits and in accordance with law within a period of three weeks from the date of receipt of a copy of this order. The petitioner is directed to enclose a copy of the representation dated 6.11.2014 along with the copy of this o .....

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