2017 (2) TMI 237

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..... law - having regard to the scope of controversy, the petitioner, should avail of the alternative remedy by way of an appeal, which is admittedly available to it. The petitioner is, thus, given liberty to withdraw the Writ Petition with leave to approach the first appellate authority, i.e., Commissioner of Customs (Appeals) - petition not maintainable - petition dismissed.
Rajiv Shakdher, J. F .....

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..... oods were imported through Chennai Port and the Officials of the respondent Department drew samples and sent the same to the Central Fertilizer Quality Control and Training Institute, Faridabad, Haryana for testing and submission of report. The samples so drawn were analyzed by the Central Institute and separate test reports have been furnished for each of the samples in respect of the 5 bills of .....

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..... he control of Ministry of Agriculture and Rural Development, Government of India. 3. Therefore, in my view the report would bind the Department, so far as coming to a conclusion as regards the classification of goods. That apart, the petitioner has pointed out from the Fertiliser (Control) Order, and in particularly, the Schedule No.1 (f-micro nutrients) that the goods covered in the bills of en .....

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..... decision, in accordance with law, within a period of three weeks from the date on which, the reply is submitted by the petitioner along with a copy of this order....." 5. Accordingly, the matter was revisited by the adjudicating authority. The petitioner was, admittedly, given an opportunity to file relevant materials. The petitioner was also accorded personal hearing in the matter. It is, .....

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..... authority, i.e., Commissioner of Customs (Appeals). 7.1. Needless to say, if any appeal is filed by the petitioner, the appellate authority, i.e., Commissioner of Customs (Appeals) will bear in mind the observations recorded by this Court in the order dated 21.06.2016, passed in W.P.No.27750 of 2015. 8. The Writ Petition is, accordingly, disposed of in terms of the aforesaid directions. Conseque .....

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