9911796707
TMI Blog2015 (6) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... sue could be decided after thorough adjudication. However, the procedure followed while passing the impugned order is a summary procedure. Even in the impugned order, it has been stated that the Department proposed to draw samples for the purpose of obtaining expert opinion. Therefore, the respondent by impugned proceedings have not finally adjudicated the issue or finalised the issue against the importer. However, the petitioner insisted on the certificate for availing the benefits under the exemption notification. This order has been passed on 6-5-2014 to safeguard the interest of the revenue by way of abundant caution pending final adjudication. - the observation made in the impugned proceedings, dated 6-5-2014 need not be put against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articularly placed reliance on Serial No. 112, and the goods under Chapter/Heading/Sub-Heading of tariff item Nos. 39, 72, 74, 76 and 85 have been given as parts of Relays, Switches, Connectors and the description of finished goods are Relays, Switches, Connectors. The petitioner filed an application on 1-4-2014 under the said rules and stated that they wish to obtain for the manufacture of Relays as per the description given in the Annexure to the Application and they undertook to use the imported goods as mentioned in the Annexure for the manufacture of Relays and follow any other conditions in the said notification imposed. 4. Pursuant to such application, the respondent issued a communication dated 1-4-2014, calling upon the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue further, it is proposed to draw samples of the disputed items and send the same to IIT, Chennai, for obtaining expert opinion and in the circumstances, pending expert opinion, the Certificate for availing the benefits under Customs Notification No. 25/99 cannot be granted as a measure of abundant caution to safeguard revenue. Challenging the said letter, dated 6-5-2014, this Writ Petition has been filed. 6. Heard Mr. Joseph Prabakar, learned counsel for the petitioner and Mr. K. Ravi Ananthapadmanaban, learned Standing Counsel for the respondent and perused the materials placed along with the writ petition as well as the affidavit filed by the respondent. 7. The issued involved in this writ petition pertains to the classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the respondent by impugned proceedings have not finally adjudicated the issue or finalised the issue against the importer. However, the petitioner insisted on the certificate for availing the benefits under the exemption notification. This order has been passed on 6-5-2014 to safeguard the interest of the revenue by way of abundant caution pending final adjudication. 10. In such circumstances, this Court is of the view that the observation made in the impugned proceedings, dated 6-5-2014 need not be put against the petitioner when the case is fully adjudicated by the Authority. Accordingly, the writ petition is disposed of by directing the respondent to issue a show cause notice to the petitioner by clearly setting out all the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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