2016 (12) TMI 830

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..... pices having regard to their use. With the impugned General Alert Circulars, the CBEC had to depart from the earlier thinking which was reflected in the previous clarification dated 08.01.2002 by the Board itself to all customs authorities with regard to the proper classification of various kinds of seeds covered under Heading 09.04 of the Customs Tariff as opposed to Chapter 12 - inaction of the .....

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..... h Mehak Nagra For the Respondent : Ms Shiva Lkshmi, CGSC, Mr Sriram Krishna, Mr. Vinayak Bakshi and Mr Ruchir Ramjan Rai, Advs. for R-1. Mr. Aditya Singla, Sr. Standing Counsel for DRIR ORDER The issue with which the petitioner association is aggrieved by is the inaction of the respondent, particularly the Central Board of Excise and Customs (CBEC) in not deciding its representation .....

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..... ter 12. It is stated that inaction of the respondent in particular of the CBEC is leading to the considerable margin to the members of the association who have faced frequent harassment by way of furnishing bonds and in sometimes depositing differential duties on account of possible higher classification and consequently higher customs duty. Though notice was issued to the respondents which .....

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