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TMI Blog2018 (6) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... Since the notices have been issued way back in the year 2014, it may be desirable to hear them expeditiously. Subject to the cooperation of the petitioner, the competent authority will take a final decision on such SCN latest by 15-2-2018 - petition disposed off. - Special Civil Application No. 20337 of 2016 with S.C.A. No. 20336 of 2016 - - - Dated:- 1-11-2017 - Akil Kureshi and A.Y. Kogje, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, not called upon to decide this controversy here. 2. With this divergence of opinion between the two sides, the department issued show cause notices to the petitioner to collect higher customs duty on its past imports also. The petitioner is resisting such notices. However, competent authority did not proceed to adjudicate these notices on the ground that DRI investigation was pending, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting duty at a higher rate. If the department holds a belief that the classification suggested by the petitioner is wrong, the competent authority must pass an order so that the petitioner can avail of further remedies. At any rate, the department cannot sit over the adjudication proceedings and still collect duty at a higher rate despite the petitioner s resistance. 4. Learned advocates appear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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