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TMI Blog2018 (6) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... ents : Mr. Sanjeev Narula, Sr. Standing Counsel for Customs ORDER Sanjiv Khanna, J. ( Oral ) Counsel for the respondents, who is present on advance notice, has raised a preliminary objection and states that the impugned communication/order dated 28th May, 2018 is appealable before Commissioner (Appeals). 2. Counsel for the petitioner has drawn our attention to paragraphs U, V, W and X of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 2013, Alpha Acid 16.1%' (Hops Pellets, for short) from Germany. It appears that the petitioner did not file bill of entry for home consumption till 23rd June, 2016 i.e. nearly four months after the import. 5. One of the directors of the petitioner, as per the writ petition, was arrested in connection with import of similar goods, which had been seized by the Special Investigation Branch of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 2017 addressed to the Commissioner of Customs, ICD, Tughlakabad, had made a request for correction of the bill of entry due to clerical error. The consignment, it was stated had been wrongly declared under Chapter 13021300 instead of Chapter 12101000, which had resulted in the petitioner depositing excess duty. This request was repeated vide letter dated 1st January, 2018. 10. On 23rd March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was an order passed under Section 110A of the Act. Counsel for the respondents on instructions has stated that the letter dated 28th May, 2018 communicates order under Section 110A of the Act, passed by Assistant Commissioner, Grade-I, ICD, Tughlakabad and is appealable before Commissioner (Appeals). As recorded above, counsel for the petitioner accepts that an order under Section 110A of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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